Windows media audio to MP3

Does anyone know how I can convert Windows media audio files that are on my laptop into MP3 files to put them onto a MP3 player?

This is really baffling me? I've done the simpliest thing and just "dragged and dropped" them from my laptop into the MP3 player but they simply dont play?

Anyone got a clue?

If I'm being really thick then by all means, let the kicking commence.....
Thank you, thank you, thank you..... Sorted.

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