Convert any audio file from one format to another or extract audio from video Converts all audio formats from one to another with most possible settings or extract audio from video.
audio converter Pro utility is indispensable for converting (
audio encoder / decoder) audio / music files from one format to another directly from Explorer with ID3v2 Tag editing and new Mp3 (Lame) support. Converts (to and from) WAV PCM ( WAVE sound files ), MPG, MP1, MP2, MP3 ( MPEG Layer-3 ), WMA ( Windows Media Audio ), ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, VOX ( Dialogic ADPCM ), RAW ( PCM, A-LAW, U-LAW ),
ogg vorbis, CDA ( Audio CD Tracks ) files with settings( from 8000 to 48000Hz, up to 192kbps ), AVI Video to audio(mp3, wav,ogg,wma).
Advanced Encode and Decode Tools contains only unique
ac3 decoder, WMA,
ogg vorbis and MP3 formats support, Hi-Fi compression algorithms, "Easy To Use" friendly interface and ID Tag editor.
You can use great batch mode for convert more than one file at the same time. Also features ID Tag preservation when converting.
This program is great for those who want to convert to and from CD to WAV, CD to MP3, CD to WMA,
wav to mp3,
mp3 to wav, WAV/MP3 to WMA, WMA to WAV/MP3, WAV/MP3 to OGG, OGG to WAV/MP3, WAV/MP3 to CD, CDA to wav, CDA to MP3, CDA to OGG, CDA to WMA, AVI to MP3, AVI to WAV, AVI to OGG, AVI to WMA and more.
Limitations:
7 days trial
MP4 Converter
22 MB 
$ 34