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http://www.applian.com/replay-converter/

How to Convert WAV files to MP3 using Replay Converter (video tutorial).

Learn how to convert WAV files to MP3 (convert WAVE files to MP3) using Replay Converter.

Replay Converter is the easiest way to convert video and audio files, especially ones you can download from web sites like YouTube. You simply pick the files to convert, choose an output format, and click a button to start the process. Everything happens automatically.

Replay Converter uses top-of-the-line video and audio codecs, to ensure the highest quality output. This makes Replay Converter especially good for these tasks:
-Convert multiple audio/video files simultaneously.
-Convert WAV to MP3
-Convert audio and video to iPod .mp4, .m4a, .m4b files
-Convert flash .FLV videos downloaded from the Internet
-Convert video files to FLV, AVI or WMV for editing or playback on other devices
-Burn video files to DVD Discs
-Rip video from DVD's
-Create MP3 files from Videos
-And more!