I receive .wav (32kbps) files from my language teacher. These files
play on my Windows laptop (both direct from laptop and through
attached mp3 player ON the laptop) but not independently on my mp3
players. In Creative, I cannot see and cannot play the files. In iPod,
I can see the files but cannot play them.
Q1: How can I play the file, short of converting them intio mp3 files? 
Q2: If there is no way and I must convert them into mp3 files to
listen, pl suggest a freeware that can BATCH convert the files.

Since the iPod should be able to play the wav files natively, my guess
is that the files must be odd in some way.  I don't think you're going
to be able to play them without converting them.

You can use this software to batch encode the files to mp3:
http://www.dors.de/razorlame/index.php