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AAC (Advanced Audio Coding) is a lossy audio compression format developed as the successor to MP3. It provides better sound quality at the same bitrate, making it a preferred choice for streaming and digital music services like Apple Music and YouTube. AAC supports multichannel audio, high sampling rates, and low-latency performance. It is widely supported across platforms and devices, offering a good balance between audio quality and file size.

WAV (Waveform Audio File Format) is a raw audio format developed by Microsoft and IBM. It stores audio in an uncompressed format, making it suitable for high-quality sound editing and archiving. WAV is often used in professional audio production because it retains all audio data without any loss. Although WAV files can be quite large, they offer pristine audio fidelity and are supported by nearly all audio software, operating systems, and media players.