If it is not DRM protected you can convert using any audio software. Such as jet Audio(Free ) http://www.e-soft.co.uk/ (WMA to MP3 converter free softwares). But if it is DRM protected , then either you have to use Virtual Drive or Burn Audio CD using CD burner. I suggest to use writeable CD , which is easy and you will get best quality than virtual CD . After You burn on cd , rip cd on mp3 format using windows media player, it gonna work it out.