123 Audio File Converter is a flexible and easy-to-use tool that converts audio formats MP2, MP3, WMA, WAV, OGG, GSM, VOX, ADPCM, G-721, G.726, G.723, DSP, U-LAW, A-LAW from one to another. It has an user friendly interface that supports drag & drop. You can convert many files in batches regardless of their source formats.