Trouble playing PCM audio files

I use Samsung Galaxy Tab's speech recorder to record my voice etc. The files are recorded in .pcm format and I cant play these files on my Laptop or PC. Which program do I need to play these files or any converter that can convert .pcm files to other universal audio formats like mp3 etc.?
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playboyhitmanAuthor Commented:
I have already tried every other player I know of including VLC. And there is not just one .pcm file there are lots of files that I need to play on windows. Any converter, player or sound editor that can solve my problem will do.
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playboyhitmanAuthor Commented:
Sorry but that's not working either. I guess I'll have to contact the recorder's website or something to find out what I need for decoding these.
playboyhitmanAuthor Commented:
I found that it needed to be decoded at 22050 KHz frequency, 16 bit mono and I used an audio editor for that. My problem is solved now thanks for replying.

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playboyhitmanAuthor Commented:
None of the software suggested by other users worked and I contacted program's developers and they provided me the solution.
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