Super
audio converter - Converts audio files between MP3, Wave, WMA (Windows Media Audio),
ogg and
vqf formats Super
audio converter converts audio files between MP3, Wave, WMA (Windows Media Audio, now support WMA9),
vqf and
ogg formats.
Its user-friendly interface supports both drag & drop and shell operation of Windows Explorer. Most work can be done automatically with a few mouse clicks.
You can convert many files in batches regardless of their source formats and target formats. Super
audio converter also supports playback of all the audio files with its built-in player.
Limitations:
demo converts only 60%
MP4 Converter
4.57 MB 
$ 29.95