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M4B is an audio file format primarily used for audiobooks. It is similar to M4A but supports bookmarking, allowing users to easily resume playback from where they left off. M4B files are compatible with Apple devices and apps, making them ideal for audiobook enthusiasts.
MP3 is an audio format that can compress and encode an audio file. It uses the lossy compression algorithm to contain audio data. The lossy compression helps to reduce the data significantly without losing audio quality. MP3s are created using different bit rates maintaining the original quality.