Audio files are digital recordings that store sound information. They can include music, spoken words, or any other type of audio. Common formats for audio files include MP3, WAV, and AAC, each with different qualities and uses. These files can be played on various devices, such as computers, smartphones, and tablets. Audio files are created through the process of recording sound waves, which are then converted into a digital format. This allows for easy sharing and playback. Users can download, stream, or edit audio files using software applications, making them versatile for personal and professional use.