Windows Media Audio (WMA) files are Microsoft-specific files specifically suited for its standard Windows Media Player. You may have a number of MP3s you want to convert to WMAs using Windows Media Player. However, WMP does not allow you to convert your music within its library. To convert your MP3s to WMAs in Windows Media Player, you must first burn the desired music to a CD, change your WMP import preferences, then re-import your CD back into the player. Writer Bio

How to Convert MP3 to WMA in a Media Player - 73