Source Tag

The <source> tag is used to embed two or more audio or video files of
different media types. The browser may choose the type of file to play based
on its media type or codec support.
<audio>
<source>
<source>
</audio>
 Attribute Value Description
src URL Specifies the path of the file name to play an audio
or video file
type Media type Specifies the media type of the linked document

media Media query Specifies what media/device the linked document

is optimized for

Format Media type Format Media Type

MP3 audio/mpeg or audio/mp3 MP4 video/mp4 type=“audio/mp3”
Ogg audio/ogg WebM video/webm
Ogg video/ogg
Wav audio/wav

http://www.iana.org/assignments/media-types/media-types.xhtml