GX::Transcoder - Freeware universal audio and video file transcoder GX::Transcoder (formerly GermaniXEncoder) is a universal audio and video file transcoder. GX::Transcoder is a complete audio/video converter.
You can transcode audio files into many formats: AAC, MP4, Bonk, FLAC, LA, LPAC, MIDI, MP2, MP3, MPC, MPP, MP+, OptionFrog, Ogg Vorbis, rkAudio, Speex, VQF, WavPack, TTA ,WMA, Shorten, AC3, PCM, GSM, ADPCM, VOX, G721, G723, G726, uLaw, aLaw, DSP, Raw PCM, Monkeys Audio, AVI (Audio), AIFF, AIFR, AU, SND, MOD, Bonk and video filetypes mpeg1, mpeg2, avi with all installed codecs and wmv (supports VCD, SVCD and DVD Extensions).
The Transcoder also has a Cue-Cutter, WAV and MP3 Transformer for var. sound effects, a player and a audio recorder.
The video converter for video filetypes mpeg1, mpeg2, avi with all installed codecs and wmv (supports VCD, SVCD and DVD Extensions) comes with one of the next betas. The Transcoder also has a Cue-Cutter, a DB based Player, a NetRadio Stream Player with recording function and a Tagger for id3v1, id3v2, ape 2.0, OGG Comment, Flac Comment and WMA ID's.
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MP4 Converter
11.3 MB 
$ 35