The output file format is based on your choice. The tool will try to maintain the audio quality of the source file and create a high quality audio file as much as possible.
This free OPUS converter can convert various audio files to OPUS (SILK+CELT Codec) audio, such as MP3, WAV and more, or convert OPUS audio files to other audio formats, such as AIFF, ALAC, AMR, FLAC, M4A, M4R, MP3, OGG, OPUS, WAV, WMA and more.