An useful application that will convert most popular audio formats. MP3
audio converter is a very useful tool to convert popular audio formats.
MP3
audio converter supports to convert one format to another - like MP3 to WAV WMA, WMA to MP3 WAV, as well as supports to convert to same format with different audio encoding parameters (like re-sampling, bitrate).
With pre-defined output qualities, you can quickly set and manage the parameters for conversion. Also, you can easily convert multiple audio files at one time with batch conversion.
The supported audio formats are MPEG, WAVE, Ogg Vorbis, Windows Media Audio , AIFF, FLAC, Monkey's Audio, Musepack, AAC, MPEG-4,
dolby digital AC-3, Dialogic ADPCM format.
Here are some key features of "MP3
audio converter":
Convert MP3 to WMA/WAV/FLAC
Convert WMA to MP3/WAV/FLAC
Convert WAV to MP3/WMA/FLAC
Convert M4A, MP4, AAC to MP3/WMA/WAV
Convert MPA, ASF, OGG to MP3/WMA/WAV
Convert AIFF, FLAC, APE, MAC,
mpc, MP+, MPP to MP3/WMA/WAV
Convert MP3, MPA, WAV, OGG, WMA, ASF, M4A, MP4, AAC, AIFF, FLAC, APE, MAC,
mpc, MP+, MPP to OGG/VOX/APE/
mpc
Convert to WAV with different
audio codecs: PCM, ADPCM, U-Law, A-Law
Convert MP3, WAV, WMA, OGG to same format but with different encoding parameters
Batch & Folder Conversion
Conversion Quality Management
Built-in
audio player
Support Drag & Drop
Requirements:
Pentium 233 MHz (Recommended: Pentium 500 MHz or greater)
64 MB RAM (Recommended: 128 MB RAM or greater)
10 MB hard drive space
Limitations:
15 days trial
MP4 Converter
2.12 MB 
$ 24.95