If you aren't sure about the contents of a file with a particular extension, then try google: ".LIP file extension".
In this case it isn't clear what the heck it is, which is revealing: your file is not a common format, so it is likely to be proprietary and documentation may be difficult to find.
If as you say this is a binary file, and you cannot understand it, then your best bet is to talk to the people who wrote the software that produced it: they may be helpful, but they are the only people who I can guarantee will know about the file format!
BTW: There is not a lot of point in posting compressed archived here: very, very few people will download and open anonymous zip archives from unknown people. You will also find that Rapidshare has a reputation for hosting not-safe-for-work or downright illegal content, and is banned by many work firewalls.
"This files used by game TES IV: Oblivion and can be generated through it's editor. Developers saying nothing about it. Generation of them using game's editor along with audio files recording is not handy, so it is idea why I have decided to create such a program.
Thanks for advice about archives posting, Rapidshare and all this stuff, I am new here and I do not know all the rules and accepted standards yet :)"
Ah! Oblivion: a good game! I finished it a few times on my 360...
When you have more info, feed that into Google as well: "oblivion LIP files" gives interesting results:
Google[
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From what I can see, the LIP file coordinates the text and sound to generate phonemes for the lipsynch: complicated stuff! If you can't find how to do it for Oblivion, it appears that the same files are used by Fallout, so you may have more luck there.
Basically, I think you are on your own: the number of people world-wide playing with this stuff is going to be small, and the format is likely to reference information in other parts of the code / data files. It is probably a long job to work it out from scratch! The other option is to raise the subject on a dedicated Oblivion/Fallout mod site (if there are any, I haven't looked).
Good Luck!