FreeUEF is a tool for releasing tape data stored in UEF files.
It has the ability to output via your soundcard, or to convert the data to a wav file for use in a media player

Select your source by clicking the button next to 'Input File' and locate the UEF that you wish to convert. Alternatively, you can drag and drop a UEF file onto the window. If you wish to output the UEF through your computer speakers or sound output then click 'Play'. To convert to a wav file then check the 'Output to File' box and select a target output filename, including the .wav extension, by clicking the button next to 'Output file'. FreeUEF outputs mono 8bit audio at 44100Hz