Audio conversion perfected, effortlessly convert between formats. dBpoweramp Music Converter™ has become 'the standard' tool for audio conversions, over 20 million users worldwide rely on dBpoweramp:

• Convert audio files with elegant simplicity. mp3, mp4, m4a (iTunes / iPod), Windows Media Audio (WMA), Ogg Vorbis, AAC, Monkeys Audio, FLAC, Apple Lossless (ALAC) to name a few!
• Multi CPU Encoding Support,
• Rip digitally record audio CDs (with CD Ripper),
• Batch Convert large numbers of files with 1 click,
• Windows Integration popup info tips, audio properties, columns, edit ID-Tags,
• DSP Effects such as Volume Normalize, or Graphic EQ [Power Pack Option],
• Command Line Encoding: invoke the encoder from the command line

Please note that there is an option to install an mp3 encoder with this application. This encoder is not free but has a 30-day trial period.