AMR files are compressed audio files which are often used by cell phones. This files can contain voice recordings or voicebox messages for example. The format was developed by Ericsson.
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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