Options for you:
1.
Foobar 2000. It only has Windows version.
2.
Audacity is also a nice choice to do the job.
3. Or download this
32 bit audio converter, set the output format and click "Settings..." > "Advanced" > "Audio Codec", and here choose "pcm_s16le" or "pcm_s24le" or "pcm_s32le".
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