The WTV format is a format by Microsoft and used for recording TV content in Windows Media Center. It can contain MPEG-2 or MPEG-4 as video codec and multiple audio codecs.
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.
+200 Formats Supported
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