Files with the .manifest extension are used to update older Windows programs. These files enable the associated programs to be used with the Windows XP or Windows Vista user interfaces.
The reason for the creation of the MANIFEST files is that older versions of Windows have a different look than the newer versions that are released by Microsoft. The MANIFEST file is what Windows uses to update the look of older applications on the computer when the newer operating system is installed.
While the functions of the associated program will remain the same once the MANIFEST file is active, the look of the application reflects the look of the newer Windows operating system.
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If you have additional information about the MANIFEST file format or software that uses files with the MANIFEST suffix, please do get in touch - we would love hearing from you.