ACM Convert is a simple to use standalone program that allows you to convert between MP3 and WAV, using ACM (Microsofts Audio Compression Management API). Finally, not only is there an easy way to encode WAV's to MP3's, but to decode them back as well. ACM Convert works on all versions of Windows, from Window 95 to Windows 7 and everything in between (including XP, Vista, Win2k, etc).
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