アクティブエクス to convert Mp3 To Wav, Wav To Mp3 & Wav To Wav with plenty of formats and effects. Allows setting output mp3 Frequency, bit width, compression, operation frequency and mode filters. Wave Settings allow channel selection, more and amplification than 30 output オーディオ（音声） formats. Sound Exchange allows compressions like GSM, uLaw, also and alaw allows オーディオ（音声） effects like echo, reverse, cut, swap and fader. All this right on your right click
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こちらは Free Mp3 Format DLL ダウンロード page