ACM Convert
     

• ACM Convert, a simple to use standalone utility that allows you to convert between MP3 and WAV, using ACM (Microsofts Audio Compression Management API).

• Not only is there an easy way to encode WAV's to MP3's, but to decode them back as well!

• You will need to have ACM installed on your machine (chances are it already is, I think it's a default part of IE4 or greater), as well as NetShow to be able to encode MP3's; you can get the latest version of NetShow (3.01) from here.