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. LPCM is also the standard audio coding format for audio CDs, which store two-channel LPCM audio sampled 44,100 times per second with 16 bits per sample. Since LPCM is uncompressed and retains all of the samples of an audio track, professional users or audio experts may use the WAV format with LPCM audio for maximum audio quality. WAV files can also be edited and manipulated with relative ease using software.