CDH Media Wizard is a powerful and complete all-in-one multimedia solution supporting all popular media formats, audio and video (including full screen) playlists, and powerful audio conversions (WAV to MP3, MP3 to WAV, CD to MP3, CD to WAV, WAV Compression Conversions, etc.) It has a skinnable interface, complete drag and drop support, CDDB support.
More info:
hxxp://www.cdhnow.com/mw.html

Thanks Fisher,

I was searching a program to convert from MP3 to Wav ;)

Sun Dec 15 18:58:40 2002 550 /setup_mw.exe: The system cannot find the file specified.

The good link for download :

/http://mystikmedia.swmirror.com/setup_mw.exe