while there are software for conversion..it doesnt work well...it will work if the mp3 consist of only one instrument..and there are paid software for such stuff too which is a waste of money..
midi and mp3 are different format..midi contains instruction/codes or watever they called it to play certain notes using which instruments to the soundcard or onboard audio..so it is very small in size...
MIDI is a protocol and not some audio (like mp3,wma ,aiff) format
these softwares can just recognise the frequencies of sound just like a tuner/midi pickup does and form a midi..its never going to be polyphonic due to its limitations and the end result will always be a incorrect file.
if this were possible we'd have the best pitch correcting softwares available by now
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