123 MP3 to WAV Converter converts MP3 to WAV. The 123 MP3 to WAV Converter is an ideal tool to convert batches of mp3 files into wav files for burning on CDs. It's easy to use, high speed, very good output quality, converting in batches, and full support for help. The 123 MP3 to WAV Converter software is for all windows platform including 98, ME, NT, 2000 and XP.