River Past Wave@MP3 is a simple and FREE software which converts between MP3 audio and WAV file.
Select the file to convert from, and click on "Convert". It is that simple.

Switch Plus audio file converter is a simple mp3 converter and a sound file converter for Windows. It can convert audio files from many different file formats into mp3, wav and many other file formats.

Are you looking for a software to convert and rip your DVD to AVI/DivX/MP4/MPEG1-2/ iPod/ iPhone/ Mobile 3GP/PSP/ PDA/ Zune. You just need the Sog DVD Ripper Platinum.

a multimedia player that includes an audio converter, recorder, and tag editor. Includes an easy to use interface, small size and minimal use of system resources.

XRECODE v2.60 is a free utility audio converter with a large number format of support that becomes more comprehensive winLAME and others we've seen here in Visualbeta.