Eufony

Manage, Play, Convert, Merge, Split and Burn! Audio Format Conversion/ Converter, Merging, Splitting, Burning and Recording.

Convert raw PCM files without file header for media project.
Transcode AC3 (Dolby Audio Coding 3) which is widely used in DVD audio codec.
Converting MPEG-1 Audio such as MP1, MP2, MP3.
Convert Nokia eAAC+, AAC+.
Convert AAC (Advanced Audio Coding), M4R, M4A (MPEG-4 Audio), MP4 (MPEG-4 Video) for iTunes/iPod/iPhone. (except M4P)
Change AU used in unix/linux os.
Transfer aif/aiff used in apple mac os.
Convert RA (Real media audio), RM, RMVB (RealMedia Variable Bitrate).
Free Ogg Vorbis converter and encoder.
Rip CD audio.
Extract audio of VOB (DVD) with ac3 or lpcm codec, DAT (VCD) with mp2 codec.
Extract audio from 3GP video, MPG (MPEG-1/2 Video), apple quicktime MOV, iPod M4V, FLV (flash video).
Change mobile phone ringtones in AMR, AWB (AMR-WB) format.
Convert mirosoft wave format: WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW).
Transfer uncommon sound like MPC, G721, G726, VOC (Creative Labs Sound).
Convert or split lossless audio including APE (Monkey`s lossless audio compression format), cross-platform FLAC (Free Lossless Audio Codec), TTA (The True lossless Audio).
Convert windows media: WMA (windows media audio), WMV (windows media video), ASF. (except DRM-Protected windows media files)
Convert over 40 video/audio formats to MP3, WAV (PCM, IMA ADPCM, ALAW, ULAW), Raw PCM, AU, AIF, WMA, OGG, APE, FLAC, MP2, AMR, AWB(AMR-WB), AAC, M4A, AC3, CD.
Full decode and high-quality encode.
High-speed encoding and decoding.
VBR encoding.
Convert from 24bit/32bit High Definition Audio.
4/6-channel AC3/ WAV/ Raw PCM encoding.
Resample between different sampling rates, bits per sample, stereo/ mono channels, bitrate and volume.
Batch conversion.
Merge audio files.
Split audio file plus cue sheet.
Keeping ID3 Tag.
Burning Audio CD.
Recording sound.

http://www.softe.net/audio_converter/