The Free On-line Dictionary of Computing (19 January 2023):

wav

    (waveform)
   /wav/, /dot wav/ A sound format developed by Microsoft and
   used extensively in Microsoft Windows.  Conversion tools are
   available to allow most other operating systems to play .wav
   files.

   .wav files are also used as the sound source in wavetable
   synthesis, e.g. in E-mu's SoundFont.  In addition, .wav
   files are also supported by some MIDI sequencers as add-on
   audio.  That is, pre-recorded .wav files are played back by
   control commands written in the sequence script.

   Specification (http://qzx.com/pc-gpe/wav.txt).

   (1997-10-11)