The ubiquitous MP3 format and Microsoft's Windows Media Audio (WMA) both offer good sound quality and portability. However, not all digital media players are universal in their support for both MP3 and WMA files. For example, Apple's celebrated iTunes application and its corresponding iPod portable media player offer support for an array of consumer and professional audio formats.
WMA MP3 Converter for Windows
There are many applications that will convert WMA files to MP3, or convert MP3 to WMA.

Plarform: Windows XP, Vista Price: USD 34.95
NoteBurner Audio Converter applies virtual CD burning technology to simulate the burning and ripping process. By doing so it converts DRM protected audio files, such as m4p, m4a, m4b, wma and audio book, and unprotected audio, such as wma, mp3, wav, rax, mp4, ra, snd, aac, ogg, aa and aif, etc. to mp3, wav and wma.The interface is relatively clear-cut, providing buttons to select songs, as well as drag and drop file selection.
Xilisoft Audio Converter is an easy-to-use audio converter, which can convert between many popular audio formats including MP3, WAV, WMA, MP4, M4A, MP2, VQF, APE, OGG, AAC and FLAC etc. And it can also extract audio tracks from AVI, MPEG, WMV etc.

Platform: Windows XP Price: USD 23.95
The DRM Music Converter – DRM WMA to MP3
Keep in mind that these format conversion tools are not intended, and in the majority of cases are simply unable, to bypass the Digital Rights Management (DRM) schemes employed by Microsoft, Apple and the recording industry to protect copyright and restrict the use of purchased audio files.
But there are some software solutions that claim to get around this problem. NoteBurner Audio Converter promises to legally convert DRM-protected WMA files to unprotected MP3 format at high speed, with CD sound quality.

Platform: Windows XP, Vista Price: USD 26.99
Tunebite Premium offers to record your copy-protected WMA files as they are being played, then saves the recordings as unprotected MP3 audio files you can use anywhere.
WMA to MP3 Converter for Mac
For Apple's Macintosh Operating System, the options are considerably more limited by comparison.
Patrice Bensoussan's EasyWMA is designed specifically for users who need to convert Microsoft's proprietary media files to more Mac-friendly formats. With its output format and bit rate menus, the process includes the simple task of either selecting a file to open through the program's File menu, or dragging a single, batch, or entire folder of Windows Media files into the main window, and file conversion begins immediately to your chosen destination. The program even includes an option to automatically import your converted songs into iTunes, thereby rendering them iPod-ready.
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