M4B audio files are nearly identical to M4A files. They are usually encoded with the AAC codec. M4A files contain audio books and the file format supports chapters and bookmarking. These files is supported by iTunes or VLC.
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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