Softe WAV Converter is a software for WAV (PCM, IMA ADPCM, aLaw, uLaw) to MP3 FLAC WMA APE OGG AAC M4A conversion and audio to WAV (PCM, IMA ADPCM, aLaw, uLaw) format conversion.

Features:

Convert 24bit/32bit (HD) High Definition Audio WAV files.

4/6-channel WAV encoding.
Convert voice recording pen or mobile phone recorded IMA ADPCM WAV files to MP3.
Compress WAV to lossless APE, FLAC format.

Convert MP3 WMA APE OGG AAC M4A to WAV (PCM, IMA ADPCM, aLaw, uLaw).
Batch conversion.
Built-in WAV (PCM, IMA ADPCM, aLaw, uLaw, Creative/MS ADPCM) player.

http://www.softe.net/audio-converter/wav-converter.html