Stop talking in capitals please.
I don't know which file you wish to convert. If you want to convert mp3 to wav, that's not necessary as WE also accepts mp3.
Also, if you google for something like "MP3 to WAV converter", I'm sure you'll find some (free?) trial versions of programs which allow you to convert mp3 to wav. If you want to convert another format, then try something like "wma to wav converter".
I also read a music tutorial on this site (somewhere) and I believe it contains a music compresser too. I'm not sure but maybe it contains a converter too.