The file extension M2A identifies audio files in the so-called MPEG-2 audio format. These files are mostly used in video editing and are created by demuxing (demultiplexing) container formats together with a m2v file.
The MPEG-2 audio compression method is multi-channel capable, which is why it can also be found on some DVDs.
In principle, most players should be able to handle M2A files. However, if the extension M2A is not recognized or it does not appear in the file chooser, changing the extension to mpa or mp2 can help.
M2A files are also referred to as Apple MPEG 1/2 audio files. In addition, M2A files are often referred to as MPEG-1 Layer 2 audio files, but their extension is mp2.