iHad WMA MP3 Converter is surely the one that you can trust to do mutual conversion between any two of the audio formats which popular nowadays (such as MP3, WMA, WAV, RA, M4A, AAC, AC3 etc.).It will offer you an excellent output quality and high conversion speed.

Key features:
Convert almost popular audio formats
Convert video with high quality and surprising speed
Clip MP3, AAC, AC3, M4A audios
Easy to use, support batch conversion