1. VLC PLAYER (might convert too)
2. AUDACITY (to capture the audio again if VLC does not.)
Other tools I use.
MEDIAINFO
CDBURNERXP
Bob
I transfered recordings from a sd card from my cellphone to my pc but the're in an unsupported pcm file format
How can I convert these to a playable format to burn to a disc?

Chowhound
Comic Vine
GameFAQs
GameSpot
Giant Bomb
TechRepublic