Top5soft
MPEG Converter 3.2
Powerful, versatile video conversion software which converts between all popular video formats such as AVI, MPEG, DivX, WMV, MP4, MOV, RM, H.264, 3GP, CD, MP3, WMA, WAV, AAC, M4A, APE, FLAC, OGG, etc.
Multimedia > Convert (Audio)