This tool is used to convert Waveform Audio File Format (wav) to MPEG-4 Audio (m4a).

Waveform Audio File Format is a Microsoft and IBM audio file format standard for storing an audio bitstream on PCs.

M4A is a file extension for an audio file encoded with advanced audio coding (AAC) which is a lossy compression. M4A was generally intended as the successor to MP3, which had not been originally designed for audio only but was layer III in an MPEG 1 or 2 video files.