Audio Converter it is the most powerful and stable sound file converter, program applying for compress & edit audio files among many different file formats: mp3, amr, wav, wma, aac, m4a, ogg.
For example convert aac to mp3, mp3 to wav, amr to wma, wma to mp3 or many other formats.

Just add the audio or video files you want to convert, select the output format, and then click convert.