Sometimes it is necessary to convert one audio format to another because of some hardware/software restriction that the user comes up against. A prime example of this is the Apple iPod which can't play WMA files. This restriction can be overcome by using software, to convert to a compatible audio format such as the universally accepted MP3 format.

There are two easy ways to convert all those WMA files to MP3 files compatible with your iPod. iTunes supports importing WMA files, if you plan to convert them to another format. The default option is to import them as AAC, but you can change the iTunes setting to convert WMA files to MP3s instead. I find this process to be incredibly slow and prefer to use a batch converter.