Audio Converter Pro Help - Purchase - Download - Acoustica
This option should be used if you want to edit or manipulate the resultant WAV files in your favorite sound editor. (Many sound editors will not work directly on MP3 files!)
For example, if you have a 64 kbps MP3 file and you are converting to best suited WAV file, having this option will create a WAV file that is 22,050 hz, 16 bits, stereo. This is ½ the size of a CD quality format WAV file, but the quality of the actual sound would be the same. (Why create files that are bigger than necessary?)
If you need to burn these WAV files on a CD, choose CD quality format, instead. If you want a specific format, choose the specify format option.