Ultra MP3-Wave Converter is an ideal all-in-one music conversion tool: it converts Mp3 files to Wav files and vice versa.It converts Mp3 files to Wave files in batch, enabling you to burn them to CD. It can also converts Wave files to Mp3 files so that your favorite Wave files become much smaller mp3 files. Its main key features include: (1) Easy to use , professional user interface. (2) Converts .MP3,.MP2,.MP1 into CD quality format WAV files ready to burn. (3) Converts .WAV into .MP3! (4) Converts music play lists (.M3U, .PLS) to WAV. (5) Drag and drop supported.