Conversion of mp3 file into any other format using c#

Aug 30 2012 9:53 AM

hello everyone,
i am making an application in which a mp3 file can convert into any other format(like .txt or .exe) so that it can not be listen ...and then throgh this application i can again convert it into .mp3 file.....how can i do this...any idea
just want a code for conversion....