Late breaking news
I have found a software that will do these conversions after all. I am delighted. I have done several that none of the other softwares would do.
it is Wave Pad v3.05
distributed by NCH Swift Sound www.nch.com.au/wavepad

and the best part is that it is FREE

Bebop..
I've been using Wave Pad for minor editing for a couple of years and did not realize it had a conversion feature in the free version. I just checked the task bar and can't find such a command. Where did you find it?
Eddie

HI Eddie,
I just clicked on file open and brought in a real Audio file and then clicked on save file as and in the menu I clicked on MP3 and voila, I got an mp 3 filed saved
I am so happy my socks are rolling up and down. I did all my recording in real Audio for years and everybody wants them but no body can play them because they don't have real audio player in their computer and won't donwload and install it even though it is free.
Bebop