Open Windows Media Player and click the "Burn" button at the top of the program to open the "Burn" tab.
Drag the WMA files you want to convert to the WAV format into the "Burn List" that appears in the column on the right-hand side of the program.
Insert a blank CD-R into your computer and click the "Start Burn" button.
Click the "Rip Settings" button, click "Format" and select "WAV." This will determine what audio format the CD will be ripped in.
Click the "Rip CD" button at the bottom of Windows Media Player, and the WMA files on the CD-R will be ripped and converted to the WAV format.