converting wav to mp3 is fine , but please, if your working with real SONGS do not convert an mp3 back to a wav file ,or if you must, DONT SHARE it because mp3 sounds like crap IMO , wav on the othor hand is whats called lossless audio, that is it never loses sound qualety when you rip a song from a cd in wav format, it sound EXACTLEY like the origanal cd. mp3 on the other hand loses a lot of sound qualety to get it down to 6mb(even at 320kbps). if you convert an mp3 to a wav and then share it your making it verry difficult for people (me) who want pefect wav files and perfect sound qualety because we then have to "hunt" for the wavs that were ripped from the origanal cd amung all the crap that sounds horribul that was made from mp3s. converting mp3 to wav is like converting a tape to dvd, you get the same sh!tty VHS picture qualety on the dvd wich could support much better picture qualety than VHS.