WAV files are probably the simplest of the common formats for storing audio samples. Unlike MPEG audio and other compressed formats, WAVs store samples "in the raw" where no pre-processing is required other that formatting of the data.

The WAV file itself consists of three "chunks" of information: The RIFF chunk which identifies the file as a WAV file, The FORMAT chunk which identifies parameters such as sample rate and the DATA chunk which contains the actual data (samples). MS File Formats