By virtue of their electrical properties, tubes generate a special waveform when they're saturated, which is why tube engineering has tremendous tonal advantages over solid state or DSP solutions, particularly for crunch and lead sounds. Tubes enter the saturation zone gradually or softly, which lends tube-driven tone its trademark yet totally unique character.
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you can download converters off the net. If you download goldwave which is used to edit soundfiles you can also get a file that goes with that which will allow you to open a file in goldwave and then save it as an mp3 which is how i do it.