I went looking for free (or nearly free) audio conversion tools I can use to change Microsoft's WMA (Windows Media Audio) to a more universal format, such as MP3 or WAV.
Since PowerPoint only handles WAV for transitions, converting other formats to WAV opens up whole new vistas.
Google for "free audio converters" to find some on your own. the ones I downloaded to test were Audacity, an open source audio editing program; Super Audio Converter; and Ace-High's MP3 WAV WMA OGG Converter which definitely originated in the Mac world).
On my hard drive I already have Windows Sound Recorder; it is free when you install Windows and it only works in Windows. Your sound card may have come with an audio editing program and this may also do audio conversion.
I tested Sound Recorder first so I could compare the others to what I already have.
Sound Recorder converts WAV files into a variety of formats.
You can convert a file either by choosing Save As on the File menu, or by opening the file and choosing Properties on the File menu.
Using File Properties

Using the conversion function in the Properties dialog allows you to select playback, recording, or all file formats before opening the settings dialog box. In the settings dialog, the list of formats is limited to those matching your selection.
Using Save As

When you click the Change button in the Save As dialog box, the same settings dialog opens as does from the Convert Now button in the Properties dialog.

Each file format offers several options for sound quality, such as mono or stereo, kilobytes per second, and so on. All of the choices are available so long as you leave "untitled" selected in the Name box.
If you do not know much about sound quality, making a choice can be difficult; the Help file does not explain the choices in any detail.
I know the difference between mono and stereo, but I have no idea what happens if I change the speed (also known as sampling rate).
If kilobytes per second and Hertz and such scare you, choose one of three quality levels - CD, Radio, and Telephone - before selecting a file format. All the settings are made for you.

Sound Record never suggested I change the extension of my WAV file when converting it. The first time I converted the file to MP3, it still had the WAV extension, but Properties said it was an MP3 file.
Avoid confusion and change the file extension.
Audacity is much more than an audio converter.
You can convert file formats and edit audio in this slick product. It is free and a real bargain at 100 times the price.

There is one big "however;" you need to know, or be willing to learn, a thing or three about audio. You can mix your way into a big mess if you do not.
To convert a file, open it, select one of three export commands on the file menu and get a WAV, MP3, or OGG file to call your own.
There are Windows, Linux, Unix, and Mac versions for download. Audacity is covered by GNU licensing scheme.
SuperAudioRecorder is not pretty.

Converting audio files is all this program does. Unlike the others I tested, Superaudio Converter supports the older VQF file format.
You will puzzle over how to open a file and convert it if you do not read the Help first. The secret is the right-click. Right click within the file list area and a context menu appears. Now, you can open a file.
Once a file is open, right click on the file name to get a menu that includes the conversion commands.

SuperAudio Converter supports batch conversion. Fill the file list with files and then select one or more to convert from one format to another. This may make it worth the $29.95 cost for a license.
Ace-High's MP3 WAV WMA OGG Converter is also a single-function program. It converts WAV, MP3, WMA, and OGG from one to the other without creating temporary files.

I was fooled by the appearance of the interface; it looks like a Mac product. Turns out, it only works in Windows, but it has two "skins;" one that looks like the Mac and one that looks like Windows.
Each conversion option - WAV to WMA, MP3 to OGG - has its own tab. Add files to the list for that conversion path and then select the individual files to convert.
If you have several files of different types to convert to the same format, you have to switch back and forth from tab to tab to convert them all.
Ace-High lets me enter ID3 information for each title. The artist's name, the title of the track, and other data then shows up in Windows Media Player when I play the track. I assume it will also show up in other media players.
Ace High's converter costs $19.95 for a single-user license.
I think I am going with Audacity; it gives me great editing capabilities for free! Now, all I have to do is learn how to use it.