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.
WAV is an audio file that is associated with Microsoft Windows. It is the default audio format for Windows. But it supports almost all the Operating Systems. WAV files are comparatively larger than MP3 files. It is mostly used to create music files in audio cd. It can save music files at different bit rates.
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