An audio file format is a container format for storing audio data on a computer system. Despite its name, there are many file formats for storing audio files.
The general approach towards storing digital audio formats is to sample the audio voltage (corresponding to a certain position in the membrane of a speaker) in regular intervals (e.g. 44,100 times per second for CD audio or 48,000 or 96,000 times per second for DVD video) and store the value with a certain resolution (e.g. 16 bits per sample in CD audio). Therefore sample rate, resolution and number of channels (e.g. 2 for stereo) are key parameters in audio file formats.
Audio Formats :: Music and Audio
Software :: Music and Audio
Notation :: Software

ATRAC: Adaptive Transform Acoustic Coding for MiniDisc - ATRAC is an audio format based on psychoacoustic principles originally used for Sony MiniDisc players.
GSM 06.10 Lossy Speech Compression Format - Details about the format and example source code.
Lossless compression vs. speed - Comparisons of most popular lossless audio formats.
Rob Nowiks Audio Resource - Site contains discussion of audio formats, related audio algorithms and general audio production techniques.
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