ChristmasIdea DVD-Audio WAV WAVE to AC3 Maker - Version 1.3.84 ChristmasIdea DVD-Audio WAV WAVE to AC3 Maker - The Split-and-join function is used to montage the MP3 files which you like. The conversion function can easily convert MP3 into Wave format by which you can burn your own CD. Vice versa, Wave format can be converted into MP3, with all the setup such as Channel mode, sample rate, bit rate totally adjustable.