MP3 To Wav Converter
Description: This simple program will make it easy to convert MP3 files into Wave files or Wave files into MP3 files! When you are converting to low bit rate files or low sample rate WAV files, Acoustica software uses a high quality anti-aliasing algorithm. High frequency content that would not normally translate to a low sample rate is removed before the conversion begins. (If this did not happen, you would notice S’s and cymbal crashes sounding very distorted or a weird warbling sound.) This is a huge sound quality improvement from old versions of the converter, as well as competing products.
Filesize: 2.1MB
Download Link:

http://rapidshare.com/files/7794946/acoustica-mp3-to-wave-converter-plus-installer.exe