Hello,
The following has been greatly simplified for my own understanding(read as: the following has been put in my own words as best as I can off the top
of my head.)
Technically, both are based on the PCM (Pulse Code Modulaton) format(invented circa 1937), which is a method use to code and decode analog sound waves into a common mathematical standard. In fact both are identical except different header (title) information. The header information is usually of a proprietary nature and is the only reason they must be converted between formats and won't just work when substituted. .wav is microsoft's PCM, .aif is apple's PCM. A 24/96 .wav will sound identical to the same 24/96 .aif if decoded by the same D/A, played through the same amp and monitors. PCM is also the coding standard used for CD's, with yet another different header. The digital wave information is identical. So a CD could be converted to either .wav or .aif and they will all contain identical PCM info and sound the same(if played through the same A/D, etc.). It's the header information that changes when a conversion is done.
The AES has adopted the Broadcast wave AES 31 as it's universal PCM standard. By making your .wavs and .aifs compatible with this standard you theoretically have universal interchangeability.
The big question is: which formats does your software handle? It helps to have a good program that can convert between the different PCM headers.
I would be willing to bet that PCM only existed in theory back in 1937, since the digital bit rate back then must have only been just a little bit faster than morse code. Did they even have punch cards yet?
Personal computers were just a gleam in one's eye, apple was just a seed, and bill gates wasn't even an itch in his daddy's pants, much less a giant pain in our ass.
Chopper
Black Pug Digital Discworks-Chicago
www.evilchopper.com