This Engineering Guideline gives an introduction to and the background for the Material Exchange Format (MXF). This document describes the technology involved in the Format, the names of the various elements within the Format, and the way in which the Format may be used within the real world applications. Some parts of the descriptions within this document are generic to file formats, while other parts are specific to the Material Exchange Format. There are descriptions of the object-oriented technology used within the MXF Format, as well as a discussion of the Metadata that may be used within the file. There are worked examples within this Engineering Guideline to guide implementers and hence improve the interoperability of applications using different MXF implementations.