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Xilisoft MP3 WAV Converter is an excellent MP3 to WAV tool with a friendly interface and lots of useful features.

It can convert WAV to MP3, MP3 to WAV. Supports WAV, MP3, M4A, WMA, OGG, AAC, APE, MP4, MP2, VQF, etc. input formats and converts them to the most popular MP3, WAV audio formats. Also supports copy ID3 tag between formats, so that you can easily transfer all useful tag fields from one format to another.

Free trial for Windows 98/Me/2000/XP or higher.