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 processes like recording and editing. They can be shared easily over the internet, allowing people to listen to their favorite songs or podcasts anytime. Many applications and software programs are available for managing and playing these files, making audio accessible to everyone.