Internet shortcut file
WAX is a file extension for an Internet shortcut used with WMA files. WAX files are used as a redirect to an audio file on the internet. WAX files contain the location or URL of the audio file, but don't contain the audio. WAX files contain text, and can be created and edited by a text editor. WAX files can be opened by Windows Media Player.
MIME type: audio/x-ms-wax
Learn more about .WAX files:
Visit the Windows Media web page.
Find out more about Windows Media Services at ITKnowledgeExchange.com.