FLAC (Free Lossless Audio Codec) is a free lossless digital audio format developed by Xiph.Org. A compressed FLAC file can be reduced by between 50-70% of the original size and decompress back to the original sound data. This file format supports metadata like ID3 tags, cover art, and album title.
AU is an audio format standard in early web pages NEXT systems. It is also called u-law or Sparc-audio format. Typically, AU files can store audio data and annotation blocks. Initially, it was a headerless audio format, but newer versions have a header, thanks to the six unsigned 32.bit words.