MLP is the extension of files that are used to store audio content. The content of these files is generated using Meridian Lossless Packing (PPCM) compression. The main application of this format is to provide audio files for DVD - Audio discs.

MLP files can contain up to 6 channels of audio at 96 kHz sampling at 24 bit and up to 2 channels at 192 kHz. The format was developed by Meridian Audio Co., Ltd.