The Samsung Galaxy series seem to encode the recordings into 3ga files but with perfect clear quality, it's simply amazing. Small information on the 3ga file:
"3GA file is an audio only 3GP media for third generation mobile phones."
Now there is another way to have your computer play the file with Windows Media Player and that is by renaming the extension from .3ga to .mp3 but that won't completely "convert" it.
A while ago while browsing the web I came across a thread in a forum explaining a small trick to have them to mp3. Here are the steps:
Download the free program 3GP to MP3 Converter and install it.
Before we proceed to step 2, open up your Folder Options menu and uncheck "Hide extensions for known file types"
Apply and click Ok
Now that you are able to see and rename the extension, rename it from .3ga to .3gp
Run 3GP to MP3 Converter program and browse the 3gp file you just renamed and choose save location on the second browse button on the program.
After you are done choosing the file you want to convert and save location, click "Convert".
Depending on the file size you will have to wait a few seconds, in my case it was a 275 kb file and it took less than a second. Now you will notice that the file size is very low than the original but you can feel the same sound quality as before.
That was all. :)