http://www.apowersoft.com/free-online-audio-converter
This video is a demonstration as well as a tutorial video on how to use the Apowersoft Online Audio Converter. Using this online app convert the audio file located on your hard drive into any audio formatat of your choice. Eg. You can convert an MP3 file to an audio file in the wav format. This application also sustains the quality of the audio file being converted and gives you complete quality control powers.
Go ahead and try. It is free !!