WMA converter (playback and record)

I want to create a program that will open a WMA file (encrypted and protected), play it back and simultaneously record it through the sound card (SPDIF-IN and OUT) into an MP3. I would like it to read information from the WMA file and write that to an ID3 tag of the new MP3. The option for either converting a single file or an entire directory is also requested. Thanks in advance. ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Well documents source code that is relativly easy for a beginning VB programmer to understand. 3) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). ## Platform Windows 2000/XP/2003