How to resize an audio file size 168 mb down to 100 mb to make it smaller and to keep the sound quality…
If it is a WAV file, convert it to FLAC format.
FLAC gives data compression with no sound damage, but your client has to be able to play it. All the other data compression tools cause sound damage.
You can cheat. You can get 50% data compression by delivering a mono show instead of stereo.