This article is from the CD-Recordable FAQ, by Andy McFadden (fadden@fadden.com) with numerous contributions by others.
(2001/01/25)
Actually, .CDA files aren't really files at all. Windows shows the tracks
on an audio CD as ".CDA" files for convenience. For example, you can
create a file association for ".CDA" and invoke an audio CD player when
you double-click on a track.
The tracks themselves are in a format almost identical to a common WAV
or AIFF file. See section (2-20).
 
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