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MP4 files are video files that contain DVD-level audio and video encoding, featuring support for additional useful features such as integrated subtitles and online streaming. Unfortunately, Windows Media Player isn't able to play MP4's by default due to the lack of a codec capable of decoding their audio and video information. Microsoft recommends the installation of a DirectShow codec to make up for this deficiency so that you can play MP4's in Windows Media Player. An easy-to-use DirectShow codec is available for free in the K-Lite codec packs that are developed by
CodecGuide.com, as well as additional codecs which will allow Windows Media Player to support previously-unsupported file formats. Additional DirectShow options also exist, though there may be costs associated with some of these options.