COP files store audio data generated on the Sam Coupé computer, a 8-bit system similar to the more popular ZX Spectrum computer.

Sam Coupé debuted in 1989 along with SAM BASIC operating system, and three years later the production was canceled. COP files were served by Philips SAA 1099 audio chip, which was capable of generating 8-octave 6-channel stereo sound. SAA 1099 emulator Audio Overload is available for Windows.