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why via WMP? O_o iriver Music Manager is for that...
if you have sth else than iFP-100, REC file is "just" MP3 file with other extension (you can just rename REC->MP3 or iMM will do that for you after coping it to your computer's disk, it is not conversion)
if you have iFP-100 - if only I can remember - it will record to ADPCM WAV and conversion is needed... and you can still do that via iriver Music Manager
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I sold H140 and bought Rio Karma :]
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