When choosing the best audio file format for distribution, there is no one-size-fits-all answer. The choice depends on your purpose, audience, and preferences. Quality is an important factor to consider, and if you want to preserve the highest fidelity of your audio you should choose a lossless format such as WAV, FLAC, ALAC, or AIFF. However, if you are willing to sacrifice some quality for smaller file sizes and faster downloads you should opt for a lossy format such as MP3, AAC, OGG, or WMA. Compatibility is also key; if you want to reach the widest audience and ensure that your audio can be played on any device and platform then choose a universal format such as MP3 or WAV. If you want to take advantage of the features of other formats like FLAC, ALAC, AAC, OGG, or WMA then check the compatibility and support of your target devices and platforms. Finally, consider adding metadata and tags to your files in order to make them more accessible and user-friendly. Metadata and tags can help your audience find, organize, and enjoy your audio content; however, not all formats support the same types of metadata and tags so choose a format that allows you to add the information you want.