1)   Audio Encoder 2.144
Audio Encoder is a powerful audio converter which can convert among MP3, WAV, WMA, MP4, M4A, AAC, OGG, etc., such as convert M4A to MP3, convert MP4 to MP3.
MP4 to MP3, M4A to MP3, MP3 to WAV, WAV to MP3, WMA to WAV, WAV to WMA, WMA to MP3, MP3 to WMA, Video to Audio, AVI to MP3,