MP3 Decoder   
by HPL Software   

MP3 Decoder provides a set of utilities for managing MP3 files and encoding them to WAV format. It features a user-friendly interface and is fully customizable. Specializing in large batch jobs which work over multiple directories. It also has ID3 tag support. In addition, MP3 Decoder can be used solely as a playlist generator. The decode file list can be saved as a Winamp playlist for MP3 playback.