Smart Converter Pro

  Smart Converter is the best audio tool when you compare features and quality with the price. The program completes conversions between WAV, MP3, AVI audio, WMA and many other formats in seconds.
You will convert MP3, WAV(compressed and uncompressed), WMA (Windows Media Audio 9), OGG, MP2, MPC, RAW audio, VOX, MPC, G.726-721, AIFF and AU files to MP3, WAV(compressed and uncompressed), WMA (Windows Media Audio 9), OGG, MP2, MPC and RAW auduo.