Files that contain the .ipa file extension are normally used on the iPhone and iPod Touch mobile devices. The IPA file format is a container file format that is used for storing applications that are designed for use on the iPod Touch and the iPhone.
IPA files are similar to Zip files. The IPA file is not actually the application file, but is the container file that is used to store the application that is to be installed on the user's device. When a user downloads an application from the iTunes App Store to their iPhone or iPod Touch device, the application is downloaded in the IPA file container.
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If you have additional information about the IPA file format or software that uses files with the IPA suffix, please do get in touch - we would love hearing from you.