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A decoder is a software program which can convert files into different
formats. Of course not all files can be converted into another format
and still remain readable. But some file formats contains similar
data. Two such file formats are WAV and MP3. Both are audio formats
that can be decoded and compressed into each other. MP3 has the
advantage of being compressed smaller, so that more files can be
stored onto devices such as an iPod. But for many CD players, they
cannot read MP3 files, so the MP3 file needs to be converted into
a WAV file so it can be read.
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