Abstract: Multi-Channel Audio Data Distribution Format, Method and System A system, method and data object enabling manipulation of multi-channel audio are disclosed. Track objects defining the multi-channel audio and are linked to a number of subtrack objects, each subtrack object corresponds to a channel of the multi-channel audio and including data linking the subtrack object to the respective channel in a corresponding multi-channel data file, each subtrack object being linked to a number of section objects. Each section object corresponds to a unique set of samples of the respective channel and defining a manipulable object enabling alteration of output of the multi-channel audio. The multi-channel audio data can be augmented from external sources.