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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.

FLAC (Free Lossless Audio Codec) is an open-source audio format that compresses audio without any loss in quality. It is ideal for audiophiles, music archiving, and professional audio storage. FLAC files are much smaller than uncompressed WAVs while preserving the exact original sound. The format supports rich metadata, fast seeking, and is compatible with many players and platforms. FLAC is widely used in music distribution where fidelity is paramount.