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They are 2 different formats for sound - the compression rate and coding is different, the sizes and even players may be different. AAC is a subsection of MPEG2 and MPEG4, WAV is an older format that uses RIFFSTREAM format, is the main format used on Windows; the usual bitstream format is PCM - Pulse Code Modulation and is limited to less than 4 gigabyte sized files.

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Q: What is the difference between WAV and AAC?
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