Audio Converter (dvd-ipod.biz)

Audio Converter provides an easy and completed way to convert between all popular audio formats, such as M4A, AAC, MP4, MP3, WAV, WMA, FALC, OGG, APE, MP2, VQF. One of featured function is that the audio converter supports converting MP3 to WMA, MP3 to WAV, WAV to MP3, WMA to MP3, etc.