Waver is a WAV/MP3 to WAV/MP3 converter that allows you to easily convert your WAV files from one codec to another. It also supports encoding of real MP3 files. You don't even need an MP3 codec to produce WAV encoded MP3 files. You can easily accomplish it with Waver. Another thing Waver can do is read MP3 files and either convert them to WAV or recompress them to MP3.