WMA (Windows Media Audio) is a digital audio file format developed by Microsoft. It is commonly used for streaming audio online and is supported by various media players, including Windows Media Player and VLC Media Player. WMA files can be encoded at different bitrates, which determines the quality and size of the file. WMA sample files are typically small audio files used for demonstration or testing purposes. They may be used to showcase the capabilities of a particular audio software or device, or to test compatibility with different media players. These files may contain a variety of audio content, including music, sound effects, or spoken word. They may also be encoded at different bitrates to demonstrate the differences in sound quality.