here you go
using (WaveFileReader reader = new WaveFileReader(Input)) { using (WaveFormatConversionStream Conveter = new WaveFormatConversionStream(WaveFormat.CreateCustomFormat(WaveFormatEncoding.Gsm610, 8000, 1, 16000, 2, 16), reader)) { WaveFileWriter.CreateWaveFile(Output, Conveter); } }