M4A is audio format developed by Apple Inc. Saying to M4A we have to mention Apple Lossless (also known as Apple Lossless Encoder, ALE, or Apple Lossless Audio Codec, ALAC) is an audio codec for lossless data compression of digital music. And the Apple Lossless data's filename is .m4a.
The extension is used by Apple for AAC audio data in an MP4 container (same container, different audio encoding). However, Apple Lossless is not a variant of AAC (which is a lossy format), but rather a distinct lossless format that uses linear prediction similar to other lossless codecs such as FLAC and Shorten. All current iPods and iPhones can play Apple Lossless-encoded files. It does not use any digital rights management (DRM) scheme, but by the nature of the container, it is thought that DRM could be applied to ALAC much the same way it can with other files in QuickTime containers.
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