Smart Audio Converter Pro

Need to convert WMA to MP3, or MP3 to WAV, or between other audio file formats? Smart Audio Converter is what you are looking for!
Smart Audio Converter is a quick and easy-to-use audio converting utility. The program converts between the most popular audio formats, including WMA, WAV, MP3, OGG, AVI/MPEG audio, MPC and more. The software works on all Windows systems.
What can Smart Audio Converter do for you?

When it comes to digital music, you usually want the compactness of MP3s, and sometimes you want the quality of a CD. With this software, you can easily create files with the format that you need. Just select the source files and then click the Convert button to have your music files converted to WMA, MP3, WAV, or another format. Conversion is completed with several mouse clicks. You don't need to be an expert in audio formats to use the program.
Smart Audio Converter Main Features:

Easy-to-use - Simply click a button
Many formats supported - WMA, MP3, WAV, OGG, and 10 more
Fast conversion - saves you time
Excellent digital quality
Supports batch conversion - convert all your files at once
PRO version comes with a very useful tool: CD Ripper that allows you to extract audio tracks directly from your music CDs to computer files.