AIiF (Apple Interchange File Format/Audio Interchange File) is a sound format used on Mac OS X. It comes with a .aiif filename extension and .aif when used on Windows. An AIF file features raw sound data like sample rate, bit depth, and channel (mono/stereo). This file format is also accepted on most CD writers.
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M4R is a filename extension for AAC format, which is developed by Apple Inc. It is typically used to save custom iPhone ringtones from Apple iTunes. M4R can only be created from iTunes purchased songs and is usually DRM protected. It can open on iTunes, VLC Media Player, Apple QuickTime Player, and more.