MP3 To WAV Converter is a piece of software for converting audio files from MP3 or WAV to MP3 or WAV, in other words, it could convert MP3 to WAV, WAV to MP3, MP3 to MP3, and WAV to WAV. By converting MP3 to MP3, it could resample the MP3 files with different format including Bitrates, Channels, Frequency, VBR, and so on, by this way, the MP3 file's size or quality will be changed. By converting WAV to WAV, it could resample the WAV files with different format including Channels, Frequency, and Bits per sample. For example, users may need to resample the WAV's format to a standard format "44,100 Hz, Stereo, 16 Bits" for buring as audio CD. The software supports searching audio files including MP3 and WAV from a folder with subfolders, you may set the folder as a hard disk's drive. The software supports displaying an audio file's information. The software supports editing an MP3's ID3 including the first and the second version.