I think i just found a bug in foobar2000 by accident...
Perhaps you could take a look at the WAVE file in foobar ("Properties" > "Properties" tab) and report the details. You can highlight all the info using Ctrl+A, and copy all info including names using Ctrl+Shift+C, e.g.:
the wav file is File Name : 07-Die Rache Krieg Lied Der Assyriche.wav
File Path : C:\Documents and Settings\Owner\My Documents\07-Die Rache Krieg Lied Der Assyriche.wav
Subsong Index : 0
File Size : 68 212 644 bytes
Last Modified : 2007-01-27 14:56:47
Duration : 3:13.346 (8526575 samples)
Sample Rate : 44100 Hz
Channels : 2
Bits Per Sample : 32
Bitrate : 2822 kbps
Codec : PCM (floating-point)
Encoding : lossless
and the original mp3 file is
File Name : 07 - Die Rache Krieg Lied Der Assyriche-vbr.mp3
File Path : C:\Documents and Settings\Owner\My Documents\My Music\Rock\Nile\Amongst The Catacombs Of Nephren-Ka\07 - Die Rache Krieg Lied Der Assyriche-vbr.mp3
Subsong Index : 0
File Size : 7 535 120 bytes
Last Modified : 2006-12-26 23:40:43
Duration : 3:13.346 (8526575 samples)
Sample Rate : 44100 Hz
Channels : 2
Bitrate : 312 kbps
Codec : MP3
Codec Profile : MP3 VBR
Encoding : lossy
Tag Type : id3v2|id3v1
Track Gain : -6.73 dB
Track Peak : 1.038791
Album Gain : -9.13 dB
Album Peak : 1.070377
<MP3_ACCURATE_LENGTH> : yes
<MP3_STEREO_MODE> : stereo
i think the only thing which causes that is mp3packer since i used it on the mp3 file.
also as i said, LAME makes a good wav file so no worries about that.
also, just so i'm clear, i'm using the latest version of foobar2000.
edit:also, the original mp3 file is not 32-bit. it's a 16-bit file with 2-channels