AS taken from E-how.
1
Right-click on the WMA file and select the "Open With" option from the context menu.
2
Click on the "Windows Media Player" option. The WMA file will open and begin playing in the Windows Media Player interface.
3
Click the downward pointing arrow under the button labeled "Rip" on the top navigation bar.
4
Click the "More Options" link. The "More Options" dialog box will appear.
5
Click the "Rip Music" tab.
6
Click the "Change" button to change the location where the MP3 file will be saved.
7
Click the "File Name" button and type a new name for the MP3 file.
8
Select the "MP3" option from the "Rip Settings - Format" drop-down box.
9
Adjust "Audio Quality" by sliding the bar between "Small Size" and "Best Quality".
10
Click "OK". The WMA file will be converted and saved as an MP3 file to the specified location.
11
Test the MP3 file by playing in a compatible MP3 player.
Read more: How to Convert WMA Playback to MP3 With Windows Media Player | eHow.com