Oh ok, sorry 'bout that!
yes I realize you can not simply convert the encoding by changing the extension.
I was trying to figure out how to change several audio files with the wrong file extension to another file extension without have to do them all manually.
I found a tool incase someone cares...
www.downloads.com - extension renamer
03' Toyota Tundra T3 Special Edition - Polk Audio speakers - Sony 4ch amp - RF Sub amp
Carputer Planning |---------*|
Overall Implementation |---------*-|
Computer installed and working