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I have done this in the past, and there is allot of good freeware out there, no need to spend any $$$$.
Go to www.tucows.com and do a search for "WAV CONVERTER" you will get alot of hits, pages...

Kilt, I am an avid outdoor photographer, serious amateur and build my portfolio. My hope is to one day do a book or submit to a stock agency. I have yet to submit any pic to a magizine, but have sold...