Typically, WAV files have raw, uncompressed audio data and are commonly used on Windows computers. However, the main reason why you should convert audio files to WAV format is that it's not lossy, unlike MP3. This means that WAV files don't degrade with time. Also, WAV can be converted into other formats easily. Click the “Choose Files” button to select your MP3 files. Click the “Convert to WMV” button to start the conversion. When the status change to “Done” click the “Download WMV” button. tWuhC.