LA is the file extension used to store audio data. The sound in LA files is generated based on the FLAC (Free Lossless Audio Codec) format belonging to the OGG family of codecs. The content of such files is compressed in a lossless manner. This process does not affect the sound quality and at the same time reduces the file size.

LA files can be handled by many media playback programs, but in some cases they must be provided with appropriate plugins.