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The best audio format is typically considered to be either FLAC or WAV. Both of these formats offer uncompressed audio, but FLAC is compressed in a way that makes it take up less space. WAV files are uncompressed and often larger in file size. Other good choices include 320KBPS MP3s, which offer high-quality audio at a relatively small file size, and AAC files, which are similar to MP3 files but typically offer better sound quality at the same file size.