Smart Wav MP3 Converter & CD Ripper is a powerful and easy-to-use software. It can help you convert wav files to mp3 files (Encode) as well as convert mp3 files to wav files (Decode). It also rip audio tracks from CD as wav files or mp3 files. The function of Wav to MP3 conversion makes compressing and sharing music files a snap. Encode your ripped WAV files into high-quality, non-corrupt MP3 files so you can store your favorite CDs or share them online. Batch convert unlimited WAVs in our software and preview WAVs before encoding them. Also, you can encode WAV files into custom file sizes for use with portable MP3 players. The Encoder features a very small memory footprint so you can smoothly multitask during conversion. 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.