Despite its name, Softdiv MP3 to WAV Converter handles much more than just simple audio conversions. The interface has been cleaned up from past versions and is simple to use, especially since you can simply drag files into the main window. Besides the two audio codecs found in its title, this program also can support OGG, WMA, and VOX files. The standard settings for selecting audio quality are easy to access, but it was this application's extras that really floated our boat. First of all, the utility lets you play DJ by giving you the option to mix several audio files together. We also appreciate the built-in CD burner and the ability to normalize tracks. The audio player is rather bare-bones, but the presence of six colorful visualizations is a definite plus. Still, we think some users may find the nine-use trial a bit short, particularly since many free jukeboxes duplicate much of this program's functionality. But because it does much more than most garden-variety audio converters, we give this program our kudos.