Try Sound App:
http://www.spies.com/~franke/SoundApp/

In Sound Forge (and perhaps every other similar sound editor), bring the file in as a RAW data type. You'll need to know the bit rate and sampling rate and probably have to try a few of the different opbscure settings at first if you don't know them... but it works perfectly.

on a mac(because your mac will read the files as is now), I would start a new session, making sure to use Wavs as the format, then import your SD2 files. Then what is in your "audio files" folder should be the same audio, but now in a wav format. All you have to do is burn them on a disk and pop it in your PC.

hope this helps,
Eric

err, I forgot to say I would use Protools as the app. :D

or you can "save copy in" from the file menu, and then choose both format(wav) and to "enforce pc/mac compatibility"(which just adds an extension name to your files, cuz PC's really depend on them to know what the file is.)