This is a easiest MP3 and WAV Decoder/Encoder!just a simple right click of the mouse you can start the conversion process.It automatically converts MP3 files into CD compatible WAV files .With this extremely useful software you can convert your MP3 files into WAV files for creating custom CD's or for editing in your favorite editor, or convert WAV files into the small, yet rich-sounding mp3 file format to listen to your favorite WAVs but in the smaller mp3 format.

Features:

EASY TO USE - Right click of the mouse!
Converts .MP3,.MP2,.MP1 into CD quality format WAV files ready to burn.
Converts .WAV into .MP3!
Batch Wave's to mp3 files conversion or vice versa.
Drag and Drop support.
Simply choose Encoding/Decoding options.
Support Winamp/Sonique play lists (.m3u, .pls) converting.
Registered users receive free upgrades for life!
Add much more...

Smart MP3 Wave Converter is the Shareware version. The full version can be purchased by clicking on the "CLICK HERE TO ORDER" button below for around  19.95USD.