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Since there was an earlier discussion on how to store digital audio on
servers, as well as this discussion on the CD audio file format, let me
point you to a clear explanation of Microsoft on the evolution of WAV
and RIFF to ASF (an advanced so-called presentation format). This
format, used by the MediaPlayer framework, includes MPEG (and thus MP3),
and allows one to embed metadata (or tags) "into" the audio (and video),
so that it may be displayed on the client's screen as the contents play
(streamed or locally). The ID3 tag allows for any kind of metadata. The
Microsoft audio encoder allows one to fill a preset list of metadata as
well as create new ones.

The Microsoft explanation (only the caption is in German, the rest is in
English):
http://www.hit.fh-karlsruhe.de/windowsmedia/asf.htm

About ID3:
http://www.id3.org/intro.html

Michael Fingerhut