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- A Wave file is an audio file format, created by Microsoft, that has become a standard PC audio file format for everything from system and game sounds to CD-quality audio. A Wave file is identified by a file name extension of WAV (.wav). Used primarily in PCs, the Wave file format has been accepted as a viable interchange medium for other computer platforms, such as Macintosh. This allows ...whatis.techtarget.com/definition/0,,sid9_gci213473,00.html