AC3 is a sound file format. Its name is the abbreviation for Audio Codec 3. The format was developed by Dolby Laboratories, Inc as a modern and efficient sound compression technology. AC3 files feature Dolby Digital multi-channel surround sound. In this regard, they are widely distributed as a format for DVDs, movie theaters and game consoles. However, you can evaluate all the advantages of such files only if you have the appropriate acoustics for surround sound. An audio file of the specified format can include up to six sound channels, which creates a presence effect for the listener.
WAV (or WAVE) is actually the first full-fledged audio format with good sound quality. It was developed quite a few years ago by the joint efforts of Microsoft and IBM. Sometimes this format is even called “Audio for Windows,” because it is the standard for storing audio stream for a traditional Windows desktop computer. Full name - Wave Audio File Format. The short name is derived from the English word wave ("wave"). The peculiarity of this format of digitized audio stream is the lack of compression. WAV files take up too much space, but it is ideal for storing high quality files in their original form.