MP3 To Wave Transformer Description:

MP3 To Wave Transformer will make it easy to convert MP3 files to Wave files so that you can create your own custom CDs by using CD-Recorder software (usually ship with your CD-Recorder) or edit them in sound editor.

It is very easy to use. You just need to select one or more MP3 files, .m3u and/or .pls files (.m3u and .pls is the extension name of the Play List file) in Windows Explorer, right-click your mouse and select "Convert MP3 file(s) to WAVE file(s)" from pop-up menu, then conversion will begin. MP3 To Wave Transformer will take all other works for you.