Waver is a program that can convert back and forth between MP3 and WAV formats, using the Blade and LAME MP3 codecs. This product’s claim to fame is its ability to soak up all the cycles on more than one CPU simultaneously. So if you’re lucky enough to have a multi-CPU MOBO, you can go to town with this commercial product. You get a 30-day free trial to decide if it’s worth the price.

http://www.waver-converter.com/