Music conversion softwares

Is there any difference in sound quality when you convert MP3 or WMA into wav files using different software like NERO or Winamp,etc? I’m interested in getting the best sound. Plextor Premium Cd burner.

you can try NoteBurner and it uses virtual CD to convert your music. The converted music sounds as great as the original!

Maybe you can try Imtoo mpeg encoder, but it is a shareware
I have used it for a longtime, it gives you the best video quality