Smartsmart MP2 to Midi Copier is an extremely easy to use cd ripper and MP3 to WAV decoder and WAV to MP3 encoder for Windows 9X/NT/Me/2000/XP. It copies the audio digitally-not through the soundcard-which enables you to make perfect copies of the originals. Smartsmart MP2 to Midi Copier can also help you to burn your own customized CD from MP3 files.