What is the easiest & safest way to convert wma files on my PC to MP3 format.
WMA files give better quality sound then MP3 files for the same size, therefore unless there is a specific reason to convert them I would leave them as is. (Converting to MP3 will just make the files larger if you want to maintain the quality)
If you still need to convert them, then this program
http://www.dvdvideosoft.com/products/dvd/Free-Audio-Converter.htm will do all that you need.
Hope this helps
AAC would probably be a better choice as it is the improved industry standard alternative to MP3 and part of the MPEG standards, and has wide support amongst players.
I would not recommend WMA as it is a proprietary codec and support is limited compared to other formats.
I need it to transfer the music files on my PC onto my Nexus 7