This document summarizes a research paper on developing a speech-to-text conversion system for visually impaired people using μ-law companding. The system uses MATLAB to analyze input speech signals, extract features, filter noise, and match signals to samples stored in a database to convert speech to text. A graphical user interface was created to input speech and display recognition results. The system achieved real-time speech recognition and conversion to text with high accuracy using μ-law companding techniques for signal processing and correlation comparisons to the stored samples.