Convert from mp3 back to DSS?

[gordy johnson]

I have an Olympus VN960 digital tape recorder for interviews. It records as a DSS file. When I attempt to e-mail them to my transcriptionist, it automatically converts from DSS to Windows Media Player. I then utilize switch and convert it to mp3 and the size reduces from 39 mb to 6.89 mb, allowing me to e-mail the file. How can I convert the file back to DSS, and more importantly, can my transcription person convert it back from mp3 to DSS. I really need help.