AbyssMedia Audio Converter Plus allows you to convert mp3 wma, ogg and wav files.

Here are some key features of "AbyssMedia Audio Converter Plus":
· High-performance conversion engine that utilize full power of multicore CPUs from Intel and AMD
· Decode MPEG4 files (.MP4 .M4A)
· Decode MPEG Layer3 (.MP3)
· Decode Windows Media Audio files (.WMA)
· Decode OGG Vorbis (.OGG)
· Decode Monkey's Audio (.APE .MAC)
· Decode FLAC Files (.FLAC)
· Decode MusePack(MPEG Plus) Files (.MPC .MPP .MP+)
· Decode NTT VQF Files (.VQF)
· Decode WAV Files (.wav)
· Decode Portable Voice Format Files (.pvf)
· Decode Creative VOC Files (.voc)
· Decode Commodore Amiga Audio Files (.iff, .svx)
· Decode Sun/Next SND Files (.snd, .au)
· Decode AIFF Files (.aiff)
· Rip Audio CD Tracks (.cda)
· Import Audio Files from Playlists (.m3u, .pls)
· Encode to MP3, WMA, OGG, AMR, FLAC, APE or WAV format
· Transfer ID tags during conversion
· High precision sampling rate conversion between 8000Hz, 11025Hz, 16000Hz, 22050Hz, 32000Hz, 44100Hz, 48000Hz amd 96000Hz
· High quality conversion between 8 bit, 16 bit, 24 bit, 32 bit(integer) and 32 bit(IEEE floating point)
· Allows you to create CD compatible WAV files so you can burn them on a CD.
· Shell Integration: By simply right clicking a file, folder or a group of files, you can start the conversion process from Windows Explorer.
· Support Drag and Drop: You can convert files or folders by dragging and dropping them onto the software's desktop icon or main window.
· Batch conversion: You can convert many files in one batch regardless of their source formats.
· Allows you to convert entire folders and sub-folders
· Retain the original file creation time

Homepage: http://www.abyssmedia.com