Now you can convert any of your audio files to any other audio format easily with Audio Converter. Audio Converter supports MP3, WAV, AAC, WMA, FLAC, M4A and AC3. It can also convert video to audio, it supports WMV, MP4, 3GP, MKV, FLV, VOB, MPG, AVI, MOV etc.
You can set the bitrate of the output audio.
Mainly you would use Audio Converter to convert audio for your mobile devices like ipod, mobile phone etc. Of course it can also be used for many other purposes.