Convert MP1, MP2, MP3, WAV (PCM, IMA ADPCM, ALAW), WMA, OGG, RA, RM, CDA(CD), AC3, VOB(DVD), AAC, FLAC, AU, AIF, APE, MPC, G721, G726, VYF, M4A, MP4, MPG, DAT (VCD), WMV, ASF to MP3, WAV (PCM, IMA ADPCM), WMA, OGG, APE, FLAC, AMR, AWB, AAC, and M4A.The application features conversion among different sampling rates, bits per sample, and stereo/mono channels support.

The program supports volume normalizing, batch-conversion support, file merging, and splitting.http://www.softe.net