To decode MPEG audio files :
1. Select the MPEG 3 file you would like to convert to a WAVE format (a typical MPEG 3 file has a mp3 extension)
2. Choose the Decode files command available from the List menu.
3. Set the recording mode by means of choosing the desired sampling frequency, number of channels and sampling resolution.
4. Select the name of the wave file where the results will be saved.
5. Click OK.
To audition a file prior to recording click the Play button.