A powerful and professional audio converter for all audio formats Arial Audio Converter is a professinal
audio conversion tools. It can convert audio formats between MP3, WMA, OGG, MP2, WAV( PCM, DSP, GSM, ADPCM), G721, G723, G726, VOX, ALAW, ULAW.
Arial Audio Converter is an audio utility that converts file with built-in playback player.
With this extremely easy to use software you can convert files in batch regardless of their source formats and target formats. Arial Audio Converter also supports playback with its built-in player.
Here are some key features of "Arial Audio Converter":
convert audio formats between MP3, WMA, OGG, MP2, WAV( PCM,DSP,GSM,ADPCM ),G721, G723,G726, VOX, ALAW, ULAW with different settings.
Fast Conversion Speed: audio format conversion is performed directly without any temporary files, and thus enables high converting speed and economy of hard disk space.
Batch audio files conversion:You can convert files in batch regardless of their source formats.
Support automatic saving ID3 Tags when converting, and also support ID3 tags display and edit.
Playback of Popular Music Formats: support WAV, OGG, MP2, MP3, WMA files with its built-in player.
Support Drag and Drop:You can drag files from File Explorer and and drop them into the window of Arial Audio Converter.
User-friendly interface, very easy to use.
Requirements:
Pentium 200 Processor or better
32M RAM
3Mb free disk space.
Limitations:
the demo version can only convert half of each audio file
MP4 Converter
2.02 MB 
$ 19.95