I think they are the peak files, similar to the .pk files if you use cool edit/audition. They just allow you to open up the files faster. If you delete them, or rename either them or the wav, when you open up the wav file, at the beginning, you'll notice a "building peaks" bar which takes a few seconds.
from the glossary:
Peak Data File
The file created by Sound Forge software when a file is opened for the first time. This file stores the information regarding the graphic display of the waveform so that opening a file is almost instantaneous. This file is stored in the directory where the audio file resides and has an .sfk extension. If this file is not in the same directory as the audio file or is deleted, it will be recalculated the next time you open the file.