MKA - playback and conversion tool for Windows needed

Weird format to save audio in isn't it?
Should play with VLC or Media Player classic.
Do you have Audacity installed?
If you have the FFMPEG library integrated (details HERE ) you should be able to import and save them in whatever format you want.

Audacity's ffmpeg library would allow you to open them. After that you would need to save/export in the format of your choice.
I haven't used audition for ages, so not sure on the current compatibility.
There are loads of free converters out there, but I'm not sure I'd trust them.
Audacity's pretty good though and it's free

Edit: Just read audition CS5.5 should also open them

Winamp is listed there but why does my Winamp ignoring it   
... well, probably because i'm using a version from December 2010