Audio Convertor Plus is a powerful audio conversion application.

It can batch convert audio files from one format to another.It supports most of the popular audio formats like Wav (Standard PCM, Compressed WAV), MPEG (MP3, MP2, MP1), Ogg Vorbis, WMA, AVI, VOX, RAW, G72x (G7.21, G7.23, G7.26), DSP, MPPlus (MPC, MP+), Apple Audio (AIF, AIFF, AIFC) and Unix Audio (AU, SUD).

It Supported conversions include MP3 to WAV, WAV to MP3, OGG to WAV, WAV to OGG, MP3 to OGG, OGG to MP3, MP3 to WMA, WMA to MP3 and more.

Using Audio Convertor Plus you can:
convert audio files from one format to another
specify frequency, number of channels, bitrate and other parameters of your output files
apply fine tuning of parameters for MP3 and OGG formats
specify the location of the output files
visually judge the completion of the conversion process

Limitations:
Convert 50% every File.