WMA (Windows Media Audio) is a collection of multiple sound codecs and their respective coding formats. It was developed by Microsoft in 1999 as part of its Windows Media framework. WMA features up to four codecs, including WMA, WMA Pro, WMA Lossless, and WMA Voice. Each codec has its own distinct function.
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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.