mp3-2-wav converter 

This MP3 decoder lets you convert MP3 files to WAV files. It can also normalize the resulting files, to avoid inconsistencies in volume.
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MP3 To Wave Maker Plus 

This WAV to MP3 encoder and MP3 to WAV decoder starts the conversion process with a simple right click. It has an easy-to-use interface with drag and drop support. There's also support Winamp and Sonique playlists.
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Ogg Encoder Decoder 

Vorbis is a new audio format that may well be the end off your mp3 collection. With Ogg Encoder Decoder you can convert MP3 or WAV into Ogg and decompress it back into WAVE easily.
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Etymonix SoftReel 

Exceptional-quality MMX-optimized software-only MPEG-2 video decoder filter provides playback of MPEG-2 and Super Video CD files in DirectShow applications. Ideal for kiosks, presentations or watching video clips. Licensing available to developers.
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Complete Audio Converter Lite 

Complete Audio Converter Lite is an audio encoder/decoder (converter/player) utility for Windows. Supported formats: MP3 (including VBR), WMA, WAV, ADPCM, GSM, DSP, MP2, PCM (uncompressed Wave), OGG Vorbis, G721, G723, G726, A-LAW, U-LAW and RAW.
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WinMail Decoder 

WinMail Decoder Extracts attachments and email message from WINMAIL.DAT files with ease!, simply drag and drop the WINMAIL.DAT on the WinMailDecoder.exe
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