Why do they need to be WAV? Is it because you want to burn them to CD? mp3's can be burnt as a normal audio CD. mp3 is a compressed format, some quality loss occurs if they've been converted from WAV to mp3, but in most cases, it is negligible when listening back to them. mp3 offers an easy way to trasnsport music over the internet because of their size. If you want to maximize their quality, particurly for burning to audio cd, then search & choose ones that have a higher bit-rate. Anything from 192 to 320 kbps will give you very good quality. Anything lower is probably fine however. If I misunderstood your question, please say.