Thanks for the quick reply. Actually I am not using any software. What I am doing is using ACM (Audio Compression Manager) API to do the conversion. ACM uses the available CODECs installed to perform format conversion. I am just dealing with preinstalled CODECs on Windows like ADPCM, DSP Truespeech, A-Law, U-Law. So my question is can these CODECs perform bidirectional format conversion.