[Braillenote] converting wav files?

[project one]

Hello list!  I don't recall who it was, but awhile ago I posted a 
question asking how to go about converting wav files into mp3 
files, and someone out here referenced a free downloadable 
program that would accomplish this.  Does anyone out here know 
the name of that program?  What I'd like to do is send wav files 
on my m power to my pc, and then convert them into mp3 files and 
send those mp3 files back to the m power.  Please, if someone out 
here on the list knows how I can accomplish this task, please let 
me know.  Thanks as always.  Isaih

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