I've never heard of any program that can do that. A .wav file is a digital representation of the actual sound waveform (i.e., the instantaneous sum of the frequency and amplitude of all sounds occuring at any given time). A midi file is a set of instructions for playing music using wave synthesis, i.e., it tells the synthesizer to "play a G sharp using instrument X for Y duration with Z effects", so your program to convert from .wav to .mid would have to be able to tell what instrument is playing what note for how long using what effect, etc. Obviously not an easy thing to do. And never successfully accomplished as far as I know.