WAV - WAVE Audio
A WAV file is an audio file saved in the WAVE format, a standard digital audio file format utilized for storing waveform data. WAV files may contain audio recordings with different sampling rates and bitrates but are often saved in a 44.1 kHz, 16-bit, stereo format, which is the standard format used for CD audio.
M4R - iPhone Ringtone
An M4R file contains a custom iPhone ringtone created with Apple iTunes, a media player bundled with Apple devices. It can only be created from a song purchased from the iTunes music store that allows ringtone creation.
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