Waver is a WAV/MP3 to WAV/MP3 converter that allows you to easily convert your WAV files from one codec to another. It also supports encoding of real MP3 files. You don't even need an MP3 codec to produce WAV encoded MP3 files. You can easily accomplish it with Waver. Another thing Waver can do is read MP3 files and either convert them to WAV or recompress them to MP3.
Basically, Waver can read and write both WAV and MP3 formats. That is why Waver is a WAV/MP3 to WAV/MP3 converter. What makes it different is that it allows batch processing using all available processors on your machine. Do you have a dual Windows NT or Windows 2000 machine? Do you have 2, 4 or more processors? Are you tired of having to to manually convert many files at once? It is the right time to start exploiting Waver.