Hello all,
Thanks for u'r replies. I have tried out all the possiblities as said by you all. At present i'm having the following setup

1. wav file data is recorded at 8000 bytes/sec
2. it's a mono channel & 8 bits/sample
3. the transfer from PC is done using turbo-c with the 'outportb' function

The c program navigates through the chunks and reaches the data chunk correctly. After that it's reading the data as a character and sends it to the microcontroller through RS232.

There is a doubt, is the raw data stored as original sample or is it in a converted format (after some calculations).

I have uploaded the 'c' source in the following url,

http://www.geocities.com/baranidar/wave.txt
thanks & regards
veera