In previous versions of Windows Media Center (before Windows Media Center TV Pack 2008) Windows Media Center recorded TV in the DVR-MS file format. In Windows 7, Media Center now outputs all Recorded TV to .WTV file format.
Unfortunately, the WTV files do not "play nice" with video conversion applications, commercial skipping, etc. So, to do alot of the fun stuff with recorded media in Windows 7, we need to convert those pesky .WTV files back into DVR-MS files. Since Windows 7 Media Center records all programming to .WTV files, the first step we need to take is to convert our .WTV file to DVR-MS format.
Windows 7 has an easy built-in method for WTV to DVR-MS conversion.
Nobody likes sitting through commercials do they? Ok, maybe folks in advertising. Sure, occasionally some commercials are funny. As a general rule, however, we'd rather watch a show without them. If you're someone who like to save your favorite recoded show to watch them over and over again, you may want to take a little time and edit out all the commercial breaks. 

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Windows Media Center is a built-in application that is meant to be a media hub for all your digital entertainment. It comes standard in the Home Premium, Professional, and Ultimate versions of of Windows 7. It can be used as a media player and compliment to your operating system, or with optional TV tuner cards, can even replace your home DVR and function as a full service media PC.