First -- MiniDisks do not record in Wav format. It is a propriatary format called ANTRAC.
There is no way to make a digital transfer from a MD player to your computer. This function has been purposefully blocked by Sony (they developed and own ANTRAC), because they also own one of the major record companies and song publishing companies, and they dont want you "stealing" their music. Ain't that nice of them? No one (as of yet) has come up with a hack to get around this.
The only way to transfer a song from MD to our computer is to plug the analog output from the MD player into the sound recording input of your computer and make a real time recorded copy (which you would recrd as a WAV file and convert into an AIFF, MP3, or anything else you like). This is a pain, but the quality isn't all that bad.
The MiniDisk ROM for computers (if you can find one) uses a different protocol and will not read ANTRAC files off of an audio MiniDisk.