Box box to Converter

I listen to Direct-TV Sonic Tap music channels.
BUT! They broadcast all in MP3 Format.
Is there a Converter Box: MP3 in to a WAV file out to go between Direct-TV receiver And Audio Pre-Amp?

To much compression for my taste.
"I understand that MP3 removes what all but very-very
young ears Hrz can detect+."

If that's the conclusion you've come to, you may want to re-evaluate your system. Most people find it fairly easy to tell the difference.

"Part of MP3 is a compressed file., And if not been removed
Then I want to decode it. Like you and everyone does with
there DAC. Up-sampling. That is if you play digital music..

Buy the looks of it, I'm not sure you fully understand what's going on here. MP-3 is lossy compression. Once you make the conversion, you can't get the information back and reconstruct the original format. When you "upsample" an MP-3 file to WAV, nothing is done to change the sound quality. It's more of a trick used to make the MP-3 file compatible with WAV. The MP-3 is made to look like a bigger, uncompressed file in order to get it to play, and nothing more. If you don't believe me, its easy enough to test. Take a Redbook CD and rip it to MP-3 files. Then take the MP-3 files you just made, and burn them to a to a CD-R set up to make a Redbook compatible audio CD. Then listen to both CD's.
Tubes444, Zd542 is correct here.
When music is in converted to MP3 format, the compression is a destructive process meaning that the compression throws away hi & lo frequencies to create the MP3 file. Once data is thrown out merely upsampling it to WAV file does *not* bring back the data. What data was thrown out was thrown out for good & is lost forever w.r.t. that file. IMO converting a MP3 file to WAV is just wasting disk space w/o any beneficial sonic improvements.
So, you are stuck with the MP3 format for you DirectTV Sonic Tap music channels. DirectTV could help its customers by streaming in a non-lossy format (such as FLAC) if they chose to i.e. if they think their customers actually care. You might be the 1% that does care & DirectTV is catering to the other 99% that doesn't....
A relative has something similar - we use is extensively for background music; not for serious listening.
Thanks!!! to Zd542 and Bombaywalla!

I didn't know that during the MP3 process that
certain Hrz Fq were removed permanently.

As far as Sonic Tap caring. Well! They are planning offering
a "Pay Subscribe HiRez Streaming." Via Direct TV.
That would them solves my needs. For casual listening.
Tubes444 & out..
I'll just add one more thing. If you're using an mp-3 service and are enjoying it, you can still get better quality. You're not going to turn an mp-3 into a higher format, but like any other format, you can do things to make it sound better. For example, with a CD player, you can upgrade to a better sounding unit, or maybe add a dac. Things done to enhance the format, but not change it. The same can be done with mp-3. So if you're really enjoying the service you now have, you can make it sound better, just don't have any unrealistic expectations.
Your right!

I have Music Hall 25.3 DAC I bought a Yr ago.
There's kind of Cult following on some of there line.
I knew this when I bought it. Because a TUBE 6922/Hybrid.

Serious up-grades: Burson OP-AMPS/Coupling caps(SOLEN)
Up-Graded-Transistors/ Power-supply Reg/Up-G Clock/
Replaced all(4) OEM fuses with AUDIO MAGIC TOP FUSES.
Everything in the signal path out> up-graded.
Replaced the 6922 Harmonix with NOS E88CC Holland French Mazda. Herbies Tube rings/Furtech Recep/Cardas P/C/AQ Vodka
Opt-link from Direct-TV box Dac out Nordost-H2 RCAs to Pre-amp.
+ many otherlittle tweets..
WHY! So much in a $600 DAC If offers a platform to work from.