Merry DVD-Audio MP2 AC3 to RA Maker - The Split-and-join function is used to montage the MP3 files which you like. The conversion function can easily convert MP3 into Wave format by which you can burn your own CD. Vice versa, Wave format can be converted into MP3, with all the setup such as Channel mode, sample rate, bit rate totally adjustable. Audio MP3 WAV WMA Converter is designed for converting the most popular audio formats MP3, CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM from one to another directly and on-the-fly (without temporary files produced). If you want to convert mp3 to wav, convert wav to mp3, convert wma to mp3, and so on, this is exactly what you are looking for.