...WIN 98, NT, 2000... If you have Win 98, you can either install the Codec or install Netshow from your windows setup options off of your windows setup disks.

 I. Get the .WAV file that you would like to convert.  (2 Methods).
     A. Method 1:  OPEN SndRec32  (WIN95/WIN98)
          1. Click on START
          2. Click on RUN
          3. Type In “sndrec32” <enter>
          4. (On the wav player) Click on FILE
          5. Click on OPEN
          6. Locate/Browse wav file you would like to convert
     B. Method 2:
          1. (In windows explorer)  Double click on the wav file you would like  convert
          2. During play, click on the ‘stop’ button.

II. Converting
     A. Click FILE
     B. Click PROPERTIES
     C. Click the “Convert Now” button
     D. Change ‘Format’ option to, MPEG Layer-3.
     E. Change ‘Attributes’ option to, 20 kBit/s, 11,025 Hz Mono.
         (explained more in-depth in, "ATTRIBUTES EXPLAINED")
     F. Click OK
     G. Click OK, again.
     H. Click the "X" to close the wav player.
     I.   When prompted “Do you want to save these changes”.  Click YES.

In the attributes there are 3 ‘options’ you can choose from… Bits, Hz and Mono/Stereo.

NOTES:  (You can learn and apply)

The more Bits.  The larger the .WAV file will be.  (more Kbs)
The more Hz.  The larger the .WAV file will be.  (more Kbs)
Stereo format makes larger .WAV files then Mono format.

When converting a .WAV, you cannot improve quality by making it more Hz.
When converting a .WAV, you cannot improve quality by making it more Bites.
     (8 bit to 16 bit etc.)
When converting a .WAV, you cannot improve quality by changing Mono format to Stereo format.

Microphones can ONLY record in Mono format.  (Unless you have 2 microphone recording function).

What does this all mean…
Taking an 8 bit, 11,025 hz, mono wav and converting it to 32kb 22,050 hz, mono.
DOES NOT improve quality.  ALL IT DOES IT MAKE A LARGER file!  In fact, it has to 'make up' more bits and therefore, can 'ruin' a sound file.

** Quality of a .WAV can depend on how it was recorded in the first place