An IMG file is a disk image file. IMG files may be burned to CD or DVD. Operating systems, such as Ubuntu, are downloaded in the IMG format. In such cases, the IMG file is simply burned to a disk using a ROM burning utility. However, the IMG file is simply an archive, similar to a ZIP file. Should you need to extract the files in an IMG archive for your business, you can easily do so by using a standard archiving utility, such as 7-Zip, WinRAR or WinZIP.