Waver - Free wav converter

MP3 WAV Converter Software

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Acoustica MP3 to Wave Converter Plus
Waver Converter
AmericanShareware MP3 WAV Converter

American Shareware MP3 WAV Converter can:

Convert MP3 to WAV
Convert WAV to MP3

Waver Converter:

What is Waver?
Waver FAQ
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Acoustica MP3 to Wave Converter Plus:

How does it work?
Convert MP3 to WAV
Convert WMA to MP3
MP3 Converter

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Waver - Free wav converter

This one is similar to the above except that it shows how to set the destination format to be one of the formats offered by Windows itself (Windows audio codecs).