How do I convert a recording in ".wav" downloaded to a Windows computer and forwarded to Macintosh computer to a readable file in Mac?

There are several services like Zamza (http://www.zamzar.com/)r that will convert the file or you can install VLC player (http://www.videolan.org/vlc/#download) a An opensource appliaction that is available for Mac, PC ans Linux to open the file.