Recommend Smart Audio Converter 4.5

Power, performance and absolute ease - easily batch convert your audio files between many popular formats like MP3, WAV, WMA, AC3, OGG, MPEG. Convert your WAV files to a compact MP3 format at excellent speed and digital quality. Or quickly create quality WAV or MP3 files from MPEG files to burn on a CD or to play on your MP3 player. You can even convert WMA files to WAV, MP3 or to other formats. Or choose from many other flexible options.