Step 2. Click "Music" at the bottom bar and choose "MP3" among these audio formats. Step 3. Double-click on the MP3 format icon to open Codec options. Set the sample rate, bit rate, and audio channel the same as the source M4A file. Also, you can drag the slider under "Quality" to improve the sound quality. Learn how to convert a CDA file to MP3 using Windows Media Player. Follow these step-by-step instructions to easily convert your audio files. Hear the Difference. • Listen to WAV Files in Windows Media Player (on Windows) 1. Open Windows Media Player on your desktop. 2. Drag the WAV file to the Play button to start playing the WAV immediately. Alternatively, you can right-click on the file and select Open with > Windows Media Player to open the WAV file. Tips. iUGB.