Just to clarify what I asked a few weeks ago, I was interested in
converting .wav to .mid, not .mid to .wav.  As Jody said then, there
is no such program available at this time for such a procedure.

As far as converting .mid to .wav, that is possible but requires a
little bit of ingenuity.  First you must "play" the MIDI file into
acassette recorder (using the audio output jacks on the computers audio
amplifier) then "play" the recording into the microphone or line input
jacks on the computers sound card.  The "record" levels can usually be
tested at the sound card's control panel to avoid distortion.

Musically, John Tuttle