My son is obsessed with making videos and recording different sound effects. I am not joking when I say the kid is addicted to entertaining himself with those things. It is also a treat when I pick up my phone and find a random video that he has made when he has taken off with my phone. Those videos make me laugh so hard.
I also think it is awesome when I find his sound recordings but those are a bit more complicated for me to deal with. He usually records them on plain old tapes or in WMA files, it would be great if we could make them all mp3s. So when I am ready to I will be looking for software to convert wma to mp3 so that I can preserve all of these memories from his childhood.
Converting them would also be perfect for business use because of the better quality of mp3s. I know personally I have had jobs or school assignments that required me to learn something from a recording. And while I am not so fond of listening to school assignments or sound files for work I know that I will love to listen to my son and his silliness for years and years to come.