I just got a new PS_04 Palm Studio from Zoom. It records onto smart
media cards.

I can't play files on my desktop b/c they are .AUD and I don't a
player for the extention type.

More importantly however, I NEED to convert these files to files that
I can work on in Cakewalk Home Studio. The work file is Cakewalk is a
..wrk file.

I have not figured out how to proceed.

Can anyone please advise? I would be so very greatful. Thank you in
advance.

Best,

Michael