Protected Wma Files

[BHAGASSUS]

Hi ,

Probably this question had already been post here a lot of times,but ...

I have wma files protected with bitrate of 160 Kbs and would like to convert them to mp3;my doubts are:

a) is there any software that allows to convert directly from one format to another one ? I mean a software that not run back as some that I've already tried before since the noise come together during the conversion;please show me more than one possbility as well as where to find it and the crack or serial to place on it;
b) the quality of wma with 160 Kbs is similar to mp3 with 192 Kbs or no ? what is the correpondence among these formats - wma,ogg and mp3 pro
to mp3

NOTE - according a person who I contacted it is possible to record the wma files to a CD-R ...

Thnaks,

BHAGASSUS