Cool MP3 Audio Convertor 1.86

Cool Mp3 Converter is a powerful tool that lets you convert files in batches from WAV files into MP3 or Microsoft Media Audio (WMA) format and back. It converts MP3 or WMA files into WAV format for burning onto CD and converts WAV files into MP3 or WMA format for listening to your favorite music in smaller size and compatible with most MP3 player.
Cool MP3 Convreter also has a built-in player that can playback either single file or all the files in a list in batches. It also makes a distinction between playing the source file and the converted version so that you could appreciate the difference in quality before you convert the whole collection. There's also an ID3 tag editor and some more minor but useful features.