Often called the Swiss Army Knife of audio, dMC can digitally rip sound from audio CDs to a multitude of formats. Convert from one format to another while preserving ID tags. Nearly every audio type is supported, including MP3, MP4, Windows Media Audio (WMA), Ogg Vorbis, AAC, Monkey's Audio, and FLAC (with optional installs from Codec Central). For Windows Explorer integration, right-click Convert To and pop up useful information on audio files (such as bit rate and length). Record from LPs with Auxiliary Input.
Version 11.0 features the standard inclusion of Auxiliary Input and File Selector; a higher-quality MP3 decoder (LAME 3.96.1); support for 32-bit WAV IEEE; Unicode tagging transfers; a Power Pack trial included as standard and a license for the MP3 encoder in the trial; smart-install codecs; and new DSP effects (a graphic equalizer and dithering-down bit depth). Finally, dBpowerAmp can supply column information in Windows Explorer (much more refined than Windows standard audio columns).
dbPowerAmp is the best and every now and then keeps appearing in Digit CD/DVD. So you don't even need to download it.
It can even convert yo OggVorbis which is an open standard. So if tomorrow MP3 get entangled in some legal issues, you still can listen to your music by converting your files in Ogg format. WinAmp too has a Ogg plugin
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drvarunmehta said: Can you tell us why you want to convert from MP3 to WAV? It's not like you're going to gain any quality by doing so.
Maybe, he has a CD player which does not support MP3
If he wants to make an audio CD, he need not convert to WAV. Just start Nero and choose Audio CD. Choose the MP3's that you want and Nero will automatically convert them to WAV.