http://dvdvideosoft.com/download/FreeAudioConverter.exe
Free Audio Converter converts different audio file formats, including mp3, wav, m4a, aac, wma, ogg, flac, ape.
Each format is provided with a corresponding profile kit and a preset editor in order to make a personalized preset. So you can create new presets, delete and edit the old ones (change the current parameters).
Free Audio Converter goes with both a single and a batch mode support.
Free Audio Converter contains no spyware or adware. It's clearly free and absolutely safe to install and run.
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http://forum.lowyat.net/topic/1467449