on many koz players on your computer you can transfer them to an audio CD... once on the audio CD you can then transfer them back to your computer by simply using Windows Media Player... and they will come out in an mp3 format. little tedious but it works
Try www.convertit.com
In order to convert AMR files to MP3 files, you will need to purchase an audio converter. There are several free ones online and available for download.
The easiest way to convert your files to mp3 is to download a file converter off of the internet. I found a great converter at www.maniactools.com/soft/m4a-to-mp3-converter.
Audacity is a program that allows you to record and edit sound files. Additionally, the Youtube Downloader is able to convert files from .wav to .mp3, and even convert video files into sound.
http://myrightbrain.wordpress.com/2006/06/11/how-to-convert-mp4-audio-files-to-mp3-using-itunes/ There, follow the instructions and convert it. Or you could look at some programs.
CNet has a free software that allows users to convert FLAC files to MP3 files, whether for use on an iPod or on iTunes. The free converter can be downloaded on CNet.
You can convert wav files to mp3 files using iTunes. In iTunes, select Preferences then Importing Settings then Import Using. Then click the advanced menu and click "Create mp3 version."
There is a cool software called "mp3 cutter joiner" in which you can convert .wav to .mp3. It says that it's a cutting and joing program but you can use it as a converter and also a bitrate cutter.
In iTunes Right Click on an MP3 file listed in the Library and select Convert to AAC from the menu that appears.
BUY mixcraft
I think you can convert .oma files to .mp3 format file with format factory.it is available on http//www. softpedia.com
Well, I would recommend converting wav files to mp3 files with a wav file to mp3 file converter. There are many wav file to mp3 file converters offered for use.