The function of MP3 to Wav conversion that convert MP3 files to Wav files that you can record in a CD-R or CD-RW. In another word, it can help you to make wav files ready for record a CD. There is also a powerful CD Ripper included. It can record digital audio tracks directly from compact discs, without going through your sound card. You can save tracks as CD-quality WAV files or encode them to MP3 format.