You can convert .MP3 to .WMA and vice versa!
With Alt WAV to MP3 & WMA Converter you can make your music library by the easiest and the fastest way. This program is convenient for automatic (batch) conversion of music CDs. You are to do only two actions - create list of .wav files for encoding (you can simply drag&drop them from the Explorer or other file managers to the Alt Converter main window) and specify destination path for the created mp3(wma) files. Before encoding you may optionaly choose bitrate (up to 320 kbps), samplerate and stereo/mono mode and specify MP3 tags for files in the list.
More info:
hxxp://www.nesoft.org/wav_mp3_wma_converter.shtml
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