MAD - MPEG Audio Decoder implemented with 100% fixed-point operations, ideal for systems without a floating point unit; distributed under GPL. Source available for download. - http://www.underbit.com/products/mad/
MP3 WAV Converter - Decodes MP3 files into WAV format for burning onto a CD. Features an intuitive interface, batch conversions, and normalization. Demo version available for download. - http://www.americanshareware.com/
MP3 Decoder Review - List of mp3 decoders and links to the accuracy of the decoding engines. - http://www.mp3-converter.com/decoders/
Audio CD Maker - Create audio CDs from .mp3 with drag and drop feature. Decoder function included. - http://www.avantrix.com/audiocd.htm
MP3 to Wave Converter - Simple and easy-to-use Windows application for batch converting MP3s to WAV files; by Acoustica. Limited demo version available for download. - http://www.mp3towave.com/
Audio Companion - Rip CDs, convert .mp3 to .wav, and record audio from a sound card. - http://www.ronimusic.com/audiocom.htm