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.
MPGA is one variation of the common digital audio file format (or MPEG Audio). The full name of this format is MPEG-1 Layer 3 Audio File. MPGA format is considered standard for Windows and is supported by all players of this operating system. Any multimedia software that supports MP3 format can work with MPGA audio files. MPGA files are small in size and have significant compression, and file compression is performed without loss of quality and preserving the original sound. The massive use of MPGA is related to the Android mobile OS.