This is a fantastic solution, however it does not work with WMP 10, as the menu items as described are not available in WMP 10. However, if you have Nero v6.0, you can convert wma files completely from within Nero. First, you may need to download and install the WMA plugin for Nero...you can get it here Nero [WMA Plug-in] Then, run Nero and just load the .wma files into a session as though you are going to burn a normal audio CD, but choose Image Recorder as the drive instead of your CD recorder. Save the image file as .nrg, then when it's finished mount the image using Nero ImageDrive. As stated above by SyntaxError, once the image is mounted it behaves just like a normal Audio CD, which you can then use Nero to save the tracks in whatever format you wish! Excellent find SyntaxError! I used to do this the "old fashioned" way (playing files in real time and using recording app) But your suggestion put me on the path of discovering this alternative method! Much quicker, alot less work, and no loss of sound quality!!! NOTE: The method described here ONLY WORKS IF YOU HAVE PURCHASED THE .WMA FILE, and therefore have the DRM license on your computer.