iCoolsoft Audio Converter

iCoolsoft Audio Converter can convert audio files between almost all audio formats, supporting MP3, MP2, AAC, AC3, WAV, WMA, M4A, RA, RAM, OGG, AU, AIFF, APE, FLAC, NUT, etc. It also converts video to audio, support most portable players like iPod, iPhone, PSP, Zune, Sony Walkman, Archos, Creative Zen, iRiver, BlackBerry, mobile phones, etc, trim audio and merge audio files, and set sound quality for output files.