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.
Audio Interchange File Format (AIFF) is a container format for audio files without compression. It was developed by Apple and is similar to the WAV format, which is mainly used on Windows.
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