On Win2k…
1. Double click "My Computer".
2. Select "Folder Options" from the "Tool" menu
3. Click on the "File Types" tab.
4. Scroll down to "Mp3 File" and select it.
5. There should be a button titled "Restore". Click "Restore".
On WinME…
1. Double click "My Computer".
2. Select "Folder Options" from the "View" or "Tool" menu
3. Click on the "File Types" tab.
4. Scroll down to "Mp3 File" and select it.
5. There should be a button titled "Restore". Click "Restore".
That should fix the problem! If you are still having problems seeing the "Convert mp3(s) to wave(s)…" menu item, please let us know at convertersupport@acoustica.com!