Get foobar2000 (32-bit) : https://www.foobar2000.org/download
Download vgmstream : https://www.foobar2000.org/components/vi..._vgmstream
Install it : https://wiki.hydrogenaud.io/index.php?ti..._component
Go to Preferences > Playback > Decoding > vgmstream : tick "Enable unknown exts" and "Enable common exts".
Then you can drag'n'drop the xa file. After that Right-click > Convert > default
Download vgmstream : https://www.foobar2000.org/components/vi..._vgmstream
Install it : https://wiki.hydrogenaud.io/index.php?ti..._component
Go to Preferences > Playback > Decoding > vgmstream : tick "Enable unknown exts" and "Enable common exts".
Then you can drag'n'drop the xa file. After that Right-click > Convert > default