Audio Converter is designed for converting audio files between MP3, WMA, WAV, OGG, AAC, AC3, AIFF, AMR, AU, FLAC, GSM, MP2, M4A, APE, CUE, H261, RA, RAM, SHN and VOC formats. You get a lot of control over the files you're converting, including the ability to change Bit Rate, Sample Rate, Channel and output Volume. The program can easily perform batch conversion among the most popular formats via drag-and-drop transfers into the main window.