собственно сабж!g
WAVmaker turns MIDI files of virtually unlimited polyphony and
complexity into CD-quality WAVs with perfect timing precision,
using fully editable instrument patches and samples of virtually
unlimited size, without the noise and distortion introduced
by conventional recording: the rendering process is performed
entirely in the digital domain, independently of your sound
hardware. In fact, you don't even need a sound card to run
WAVmaker!
http://www.polyhedric.com/software/index.html
Удачи !