Olympus DSS Player 4.10 plays DSS and WAV files, so what you could use is a program that converts audio files from a WMA format into either of the two previously mentioned ones. One such application is 4Musics WMA to WAV Converter. It is very convenient to use, because it allows you to quickly switch the format of the desired files, by simply right-clicking on their icons, and then selecting "Convert" form the ensuing menu. You may access a more detailed description of this application at the following link: http://4musics-wma-to-wav-converter.software.informer.com/4.2/. A less expensive alternative for this piece of software is the WMA to WAV Converter, which performs the same basic functions, except that its conversion process requires you to go through several extra steps, and hence, it proves slightly more laborious. Finally, there is also a free application designed for the same functions, namely the Translateye File Converter. Its great advantage is that it allows you to convert at ease from and into a very wide array of video formats - of course, including DSS, WMA, and WAV. You may access and download this program at http://translateye.com/download/fileconverter.php.