Audio file (ULAW)
UL is a file extension for an audio file that uses the CCITT standard G.711 codec. UL stands for ULaw. UL files (or CCITT standard G.711) comply to an audio compression scheme and international standard used in telephony applications. UL files contain 16-bit PCM audio data compressed at a 2:1 ratio. UL files can be opened and edited by Audacity.
Learn more about .UL files:
Visit the Audacity web page.
Read about Audio at ITKnowledgeExchange.com.