MP3 files into Cubase??

["Thomas W¿hni" <hovard@online.no>]

Hi all , I recently downloaded a bunch of drumloops from the net. They 
were all in
MP3 format and this came to be a problem since Cubase doesn`t recognize 
the format.
To my knowledge my Cubase 3.04 only reads 16 bit wavs. 

I explained this to a friend and he told me to get an MP3 decoder. This , 
he said , was the exact opposite of an MP3 encoder. But when I searched 
the web for it I couldn`t find it ANYWHERE............

Any of you know where to find one or if they even exist? Or perhaps 
another way to convert MP3 files into .wav-files?

YOurs , Thomas

BTW what do you think if the format? Does it degrade the sound once 
converted back?
I read somewhere that MP3 was beeing given some of the blame for lesser 
record sales ,
what gives?