You will need on this instructable a cell phone that plays wav files and you have some way to connect it to your computer. Examples of connection would be infrared, bluetooth, usb, or a data cable for your phone. You will also have to have Audacity
or some other audio editer. I am using Audacity. If you are using a diffrent audia editor then you might be able to bypass the lame_enc.dll (use Google to find it and place it in your plugins folder) that you need to make it a mp3.(if your cell phone supports mp3 files)
Also a program tha rips music to wavs or converts to wav. For that I am using Windows Media Player 11. So let's begin.