Actually, I think it's impossible to do a direct convert. You either need to rip the CD again or use a program that actually records a new file from your soundcard.
Hey I just found a fantastic FREE cd ripper
IF anyone interested save you searching a good one download here
IT auto detects files too
hxxp://download.cnet.com/FairStars-CD-Ripper/3000-2140_4-10371548.html?tag=mncol
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