How to use Windows Sound Recorder to make an MP3
How to use good old Windows Sound Recorder to make an MP3:
Open Sound Recorder (I am doing this on the Win98 version, but I think you can do it with 95 and possibly NT)
Open any .wav file
Click File|Save AS
There is a button next to 'Format' called 'Change', click it.
Click the drop-down list on Format, pick MPEG Level-3.
Use the Attributes drop-down to select the recording quality you want. (As far as the Name box and the Save As/Remove buttons - ignore them)
Change .wav to .mp3
Ignore the "Save as Type" (Just double-check that the format is MPEG Layer-3...)
Click Save. It will then convert the wav to an mp3. It will usually take it a minute or longer, depending on the size of the original .wav)
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