considering that the old versions of MusicMatch Jukebox are on this site, im kinda surprised no one has said anything. musicmatch converts wma, wav, and mp3 files to each other. the newest version of mmjb doesnt support wmas because of the whole protection crap, but before that was invented it did. going back to about version 7.1, i believe, should do the trick. and also if i remember right, you may not be able to go straight from wma to mp3. you may have to go wma-->wav first, and then wav-->mp3. also, before you make your mp3s make sure you find the setting that ups the mp3 quality processing from normal to highest. for an audiophile like myself, normal sucked. highest takes about twice as long (still fast) but is well worth it. its in advanced settings somewhere; use help if u cant find it. good luck!
"The Big Willy"