So much for the first link. Anyway...
Rename the extension to .MP3 and you will be able to convert it using dBpowerAMP Music Converter available at
www.dbpoweramp.com
RoyaltyFree Music
Royalty Free Music
Te Music Bakery
You didn't mention if you wanted FREE royalty free music...
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Pornshare TGP - Webmasters submit here.
[This message has been edited by theWatsonian (edited 01-13-2002).]