Convert dsf to m4a

What is the difference between .dsf and .m4a?

Description: DSD uses pulse-density modulation encoding - a technology to store audio signals on digital storage media which are used for the SACD. The signal is stored as delta-sigma modulated digital audio, a sequence of single-bit values at a sampling rate of 2.8224 MHz (64 times the CD audio sampling rate of 44.1 kHz, but only at 1⁄32768 of its 16-bit resolution). Noise shaping occurs by use of the 64-times oversampled signal to reduce noise and distortion caused by the inaccuracy of quantization of the audio signal to a single bit. Therefore, it is a topic of discussion whether it is possible to eliminate distortion in one-bit delta-sigma conversion.; An M4A file is an audio file created in the MPEG-4 format, a multimedia container format used to store compressed audio and video data. It contains audio encoded with either the Advanced Audio Coding (AAC) codec or the Apple Lossless Audio Codec (ALAC).