As showed on the main windows, MP3 RM Converter can do:

Convert MP3, WMA and OGG to WAV
Convert WAV, WMA and OGG to MP3
Convert WAV, MP3 and OGG to WMA
Convert WAV, MP3 and WMA to OGG
Convert WAV, MP3, WMA and OGG to RM

Tutorial:
To convert your files, please do as below:
1. Click "Add File" to add files you want to convert. Multi-add is supported. You can add more than one file by pressing the Ctrl key while clicking the files or pressing the Shift key and using the arrows to select a range of files.
2. Click "Remove" to remove the selected files from the filelist, not from your computer. Multi-select is supported. You can select more than one file by pressing the Ctrl key while clicking the files or pressing the Shift key and using the arrows to select a range of files.
3. Click "Clear" to remove all the files from the filelist. Step 2 and Step 3 is just remove the file recorder from filelist, not from your computer.
4. If you want to modify the settings of your files, click "Settings" and do on the "Settings" Windows.
5. If you want to convert your files to MP3, click "To MP3" button and then the conversion will begin automatically. Want to convert to WAV, to WMA, to OGG, to RM? Just do as converting to MP3.
6. Click "Stop" to stop the conversion.

Notice:
1. To create small file, please low the parameters. But the low the parameters such as frequency and bitrate, the low the quality of your created file, though the small the file. In other words, the high the parameters, the high the quality of your created file, but the large the file.
2. To change the output directory, click "Settings" and set it on the settings windows.