or you could use Cool Edit Pro
If you have a lot of files it has a good batch converter
(
eh dad, wheres the stella? Parp + Honk = Wibble!,
Thu 3 Apr 2003, 20:38,
archived)
and then you can lose large chunks of your life
when you realise you may be able to improve the quality, by playing with some of the filters.
(
Pootle,
Thu 3 Apr 2003, 20:46,
archived)