I converted a .wav file into an .mfc file using MATLAb. I found two MATLAB codes to do the same.
http://www.ee.columbia.edu/~dpwe/resources/matlab/rastamat/
http://www.mathworks.in/matlabcentral/fileexchange/32849-htk-mfcc-matlab/content/mfcc/example.m
Both however gave different MFCCS. One of them was giving an mfc file with 20 rows and the other with 13. I guess 13 MFCC coefficients are there,so do the 13 rows stand for the 13 coefficients? Also i had to use the MFCC of two wave files to find how one sound occured in the other one. But the result was not correct. Please help.