Question: How can you convert wav files with MPeg layer 3 (MPeg3) audio format to PCM?

Answer: 
You could use [FFMPEG](http://ffmpeg.org) called from the command-line, like so:

```
ffmpeg -i source.wav -f wav -acodec pcm dest.wav

```

**NOTE**: Untested

Also, Windows binaries are available (I had some from another place as well) [here](http://ffdshow.faireal.net/mirror/ffmpeg/).
If finding a windows binary of ffmpeg is too much work you can install [foobar2k](http://www.foobar2000.org/) and do it from there