Same as subject.

Thanx in Advance

Try CDex at http://www.cdex.n3.net/ .

i use dbpoweramp all the time.

If you are going to burn these files to an audio cd, there is no need to convert them to wave first. Most burnware does this "on-the-fly". At least Nero, Cdrwin, EZCD and Feurio, and WinonCD.
Just drag them into your audio cd compilation as you do with your wave files. :)

when i rip audio cds i use either:
1.audiograbber
2.audiocatalyst
3.roxio easy cd creator 5
they have all workied fine for me :D

Trondos makes a good point. What exactly is a normal Audio File? MP3s are normal, as are WMA. Wave files are uncompressed but virtually every PC will play MP3s with freely available media players and Microsoft supplies Window Media Player for WMA playback.

If you're refering to Audio CD tracks, they are not actually files anyway but simply tracks (with no file headers). As Trondos pointed out you don't need to convert MP3s to waves to burn them to Audio CD tracks, just capable burnware. If you don't have good Audio CD burnware, I recommend the fully functional demo of Feurio from www.feurio.com