LPCM is also the standard audio coding format for audio CDs, which store two-channel LPCM audio sampled at 44,100 Hz with 16 bits per sample. Though a WAV file can contain compressed audio, the most common WAV audio format is uncompressed audio in the linear pulse-code modulation (LPCM) format. The RIFF format acts as a 'wrapper' for various audio coding formats. The WAV file is an instance of a Resource Interchange File Format (RIFF) defined by IBM and Microsoft.