The 3G2 or 3GPP2 file format is a video container format, very similar to the 3GP format. The difference is that 3G2 can store some additional audio streams like EVRC.
M4A is an audio file format that is very similar to MP4. It is a proprietary file format of Apple. iTunes store contains the audios as M4A format. It uses MPEG-4 codec to contain audio files. One of the basic differences between M4A and MP4 is M4A does not contain videos like MP4.
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