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.
WMA is a proprietary audio container format of Microsoft. There are 4 codec used in WMA – WMA, WMA Professional, WMA Lossless and WMA Voice. It uses one of the four WMA codec to encode audio. WMA contains the audio file in Advanced Systems Format (ASF) format. The ASF file decides how the metadata will be encoded.
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