Thank you very much for your helpful article and the kit. However, there is a slight error. The dll file needed to be downloaded and placed in the windows/system file is msvcr.dll and not msvci.dll which you included in your kit. So the process is: Download msvcr.dll and place it in windows/system file Download gwave522.exe (Goldwave) program and install it. Download the LAME MP3 Encoder (lame_enc.dll) file and place it in "C:\Program Files\GoldWave" Restart pc Test whether the file plays in Windows Media Player, should do. Open it in Goldwave. Choose the correct format, perhaps MP3, and save it in that. Listen to it if you want to split it up into chapters or whatever, and write down the exact start and end times of each chapter. Click onto Cue and New and type in the exact start and finish times of chapter 1 Click New again and do chapter to and all the rest of the chapters. Click Split File, making sure you have the correct conversion option; to stay in MP3 or change to something else. Thats it. Good luck.