Free Music Converter
This free program is created to help you convert music to all popular audio formats. You can convert the following formats (input formats): MP3, AAC, APE, OFR, OGG, RA, CDA, FLAC, M4A, WAV, MPA, WV, TTA, AC3, WMA, MPC, MID, MKA, MP2, DTS. You can choose the following formats for output: MP3, OGG, WAV, AAC, AC3, AIFF, AMR, FLAC, M4A, MP2, WMA. Plus you can convert video to music (extract audio tracks from your movies).