There is a MP3 to Wav convertor here:
Acoustica MP3 To Wave Converter .

Or both here (wav to mp3/mp3 to wav)

MP3 to WAV Decoder,WAV to MP3 Encoder

You *CANT* make a WAV/MP3 file out of MIDI (or vice versa)

Tony.

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Is reality of life now - awaken? - or is it in your dreams..?
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[i]With the ever increase in technology, the word "impossible" should be used with Caution - if at all..