I read an article that said that winamp can convert from mp3 to wav. http://www.mp3towav.com/ will tell you how to do it. it also has a link to a program that does wav to mp3 conversions. if you don't have winamp, you can download it from http://www.winamp.com/download/ . Most burning software, however, is capable of burning mp3's to CDs (nero, easy cd creator, etc.) I found a shareware burning program that can burm mp3's if you don't want to waste your HDD with giant wave files. you have to wait 30sec with the 'please register' page up before you can use it, but it works quite well. you can download that at http://cdmate.copystar.com.tw/enu/downloadenu.php3


hope this helps.