One of the most common uses of the ".avr" file extension is for audio files created by Audio Visual Research, a company that produces audio equipment and software. These files are typically only playable on Audio Visual Research equipment or software.
There are also a few other audio formats that use the ".avr" file extension, including Ambisonic audio recordings and audio files created by certain digital voice recorders. However, these formats are not widely used or supported by most media players and software.