C2R files are XML-formatted settings files that are created and used only by the Microsoft Windows Media Center software.

The files contain all the information needed by Windows Media Center in order to schedule the recording of a television program; this information includes the airing time, description, and recording quality. Because these files are created by the Media Center in order to schedule the recording of a program, it also includes an expiration date which tells the software to delete the C2R file.