if you've got Kazaa, I recommend downloading a program called Cool Edit Pro. Version 2 is the newest, but I've been using version 1.2 and it's great. You can convert any type of file to any other type of file, but it's always better to convert from a higher quality file type to a lesser quality (wav to mp3) type than the other way around (mp3 to wav). Holla if you need help using it.