From Wikipedia:
"The QCP file format is used by many cellular telephone manufacturers for providing voice ring tones. It is based on RIFF, a generic format for storing chunks of data identified by tags. The QCP format does not specify how voice data in the file is encoded. Rather, it defines sets of meta-data which identify the encoding scheme used, where individual chunks of the encoded voice data are stored in the file, and supplementary information such as indexing points and text labels. Typical encoding schemes used in QCP files are QCELP and EVRC.
QCP files created by the Voice Memo feature on a Palm Treo can be played without conversion by Windows Media Player if the file is renamed with a WAV extension. Some other audio file players, such as Real Player, can not play these files, and Windows Media Player won't play them unless the extension is changed to WAV.
However, this technique won't work on all phones, specifically an LG VX8300 using Verizon Wireless, as well as a Motorola Razr V3m using Alltel. There is a work-around that does work, and may be a useful alternative on other phones. If you take the sound file, and email it to yourself directly from your phone, something along the way (your mobile phone provider, i.e. Verizon Wireless) translates it to a WAV file, and makes it an attachment to the email. You can then play the WAV attachment directly in Windows Media Player.
This workaround does require a plan that allows email, may be slower than directly accessing the file on the phone, and may incur extra charges from the provider."