Video file recorded by Windows Media Center, a program used to play multimedia content and record TV shows; encodes video using MPEG-2 compression and audio using MPEG-1 Layer II or Dolby Digital AC-3 compression; may also include descriptive metadata and digital rights management (DRM) information. The WTV Windows Media Center video format is successor of the DVR-MS Windows Media Center video format and was introduced in Windows 7
The *.m2v files are normally destined to be multiplexed (muxed), which is the process of adding audio data and perhaps other streams such as subtitles, before use. M2Vs are created by demultiplexing (demuxing) an existing MPEG-2, or by converting another video format to MPEG-2. The file extension m2v is mostly found with SFV Host Files.