OGG is a free audio container format developed by Xiph.Org Foundation. Its unrestricted design offers efficient manipulation and streaming of high-quality digital multimedia. It multiplexes multiple streams for video, audio, text, and metadata. OGG has a filename extension of .ogg, although it can also come in .ogv, .oga, .ogm, .opus, and .spx.
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M4B is an audio filename extension for AAC format, which is developed by Apple Inc. It is mainly used on podcast and audiobook files. Typically, M4B files contain audio and other metadata like images, hyperlinks, and chapter markers. M4B files are DRM copy-protected and can be opened on Apple iTunes and QuickTime Player.