The Windows Media Audio File is represented by the file extension WMA. The Windows Media Audio that uses this format is a technology on audio data compression. The WMA file extension refers to the Microsoft’s audio codec or audio file format. It forms a part of the framework of the Windows Media. The WMA format has four codecs distinctly, which is known as a competitor to other popular codecs like the RealAudio and MP3 codecs. Up to now, newer versions of the WMA file extension are being developed; however, every version still retains the original decoding process, to ensure compatibility among the different versions. The audio files in the WMA file extension are among the most famous codecs, together with MP3, as well as the MPEG-4 AAC. Multi-channel and even high resolution audio qualities are supported by the newer and more advanced WMA codec. The WMA file extension is also used in the files for the WMA Lossless codec, under the same manufacturer, which is Microsoft Corporation. The