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 turn WAVs into MP3 files
By Eliot Van Buskirk
WAV files are the standard, uncompressed audio format developed by Microsoft. They are fairly large because they contain all the information that describes a digitized sound file, unlike compressed codecs such as MP3. WAVs come from many places, but they'll most likely come from you when you record sound onto your computer, be it from an LP, a MiniDisc player, or any Windows recording program. Converting these WAV files will save you tons of space, but be aware that if you transform the files from MP3 back to WAV again for burning to a CD, some of the information will be lost in the process, resulting in slightly degraded sound quality. Sometimes it's a good idea to archive the WAV files to CD and leave the MP3s on your computer for quick and easy listening.

Whatever your reason, we've highlighted what we think are the two best ways to convert a WAV file to an MP3 in the Windows environment, but feel free to explore other encoding options in our reviews of MP3 encoders.
Required Attention Span: 20 minutes
Quick and easy:For better sound:
Install RightClick-MP3.
Right-click the WAV file you want to convert and choose "Encode this WAV to an MP3."

Note: RightClick-MP3 defaults to a 160-kbps bit rate, but you can change this and other preferences by navigating to the Windows Start menu at the lower left of your screen, and choosing Program Files, selecting RightClick-MP3, and going to Rc-MP3 Settings.
Consider deleting the WAV file or burning it to a CD in case you need it later. What you should not do is leave massive WAV files on your computer; you'll run out of disk space very quickly.
Install and open MusicMatch Jukebox and close all other programs that are running, to make sure your computer doesn't add skips to your MP3.
Go to Options, choose File, and click Convert. At the bottom left, you'll see a box labeled Source Data Type; select WAV in the field. In the box at the bottom right, choose MP3.
Locate the slider at the bottom right and adjust it to get the bit rate you desire; a higher number means better sound and a larger file size, while a lower number means worse sound and a smaller file size. We recommend 128 kbps for most purposes.
Find the folder where your WAV files are located, in the Explorer-style Source Directory box at the upper left. In the lower left pane, select the file(s) you want to convert. In the Destination Directoy window at the upper right, choose the folder where you want the finished MP3s to end up.
Click the Start button, and leave your computer alone until it's done converting (according to the task completion bar that moves across to the right).
Consider deleting the WAV file or burning it to a CD in case you need it later. What you should not do is leave massive WAV files on your computer; you'll run out of disk space very quickly.