Can we convert .WMA files to MP3? If possible let me know a tool which can be used for that.?

If you are using Windows and the file you are converting is an Unprotected WMA, then use iTunes. Drag the .wma file into your iTunes library and they will ask you something, just continue and the files will be converted and added into the library. Now, according to the song name, album and singer, go My Doents > iTunes > iTunes Music and find the song, which is an mp3 file.