Convert smp to mp3

What is the difference between .smp and .mp3?

Description: Turtle Beach SampleVision files. SMP files are for use with the PC-DOS package SampleVision by Turtle Beach Softworks. This package is for communication to several MIDI samplers. All sample rates are supported by the package, although not all are supported by the samplers themselves.; An MP3 file is an audio file saved in a compressed audio format developed by the Moving Picture Experts Group (MPEG) that uses "Layer 3" audio compression. It is commonly used to store music and audiobooks with near-CD quality sound (stereo, 16-bit) and roughly 1/10 the size of a .WAV or .AIF file.