||Wav files are the standard digital audio format in Windows. Using the .WAV file extension, 8- or 16-bit samples can be taken at rates of 11,025 Hz, 22,050 Hz and 44,100 Hz. The highest quality being th 16-bit at 44,100 HZ, this highest level is the sampling rate of an audio CD and uses 88KB of storage per second. All general sounds in Windows, such as when you log in, are in the .WAV format. The default content of a WAV file is uncompressed (although they can be used to store compressed formats such as MP3), pulse code modulated (PCM) digital samples derived from the analog source.