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One of the best programs that I have found is called Free Audio Editor 2010. It is free and if you you buy it, it come with other audio softwear you can use. It halped us to clear up down load sounds from cases and you can post them on U-Tube. It also let's you change the format. Check it out. You can also down load this program Download WavePad Audio Editing Software for Windows This program can also be found for free at some website. I use both of these programs. It to will let you change the format of a number of wav, MP3's, MP4's etc. I hope that this will help you.
Dennie Founder of GUARD
Thanks for the tips everyone sorry I have not replyed, but work happens. I have downloaded and am now attempting to figure out how to use them. Thanks again.
I had to buy a cable from my headphones jack on my digital recorder to the sound card. Once I did that, I had to play with audacity's input settings to get it to transfer over to audacity. It works great now but it was frustrating since I do all of my EVP work on my laptop.