Eufony 1.52 is a great tool which can be used for Audio Manager + Audio Player + Audio Converter

The program is designed to manage, Play, Convert, Merge, Split and Burn! Convert CDA (CD) RA MP1 MP2 OGG WMA MP3 WAV AC3 VOB (DVD) AMR AWB AAC eAAC+ AAC+ M4A FLAC AU AIF VOC APE TTA MPC G721 G726 VYF MOV 3GP MP4 RM RMVB WMV ASF MPG DAT (VCD) FLV AVI to MP3 WAV AU AIF WMA OGG APE FLAC AMR AWB AAC M4A AC3 CD.

Major features

1. Managing Audio Files
   
2. Helping you to manage audio files by this convenient Explorer-like user interface.
   
3. ID3 Tag edit support for MP1, MP2, MP3, WMA, WMV, ASF files.
   
4. Copying, cutting, deleting, renaming files, and creating folders.
   
5. Sorting by File name, Title, Artist, Length, Type, Quality, Size and Date Modified.
   
6. Finding duplicate files.
   
7. Playing Audio File
   
8. Supported Audio Video Formats: MP1/ MP2/ MP3 in MPEG version 1/2/2.5, WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW), WMA, OGG, RA, RM, CDA (CD), AC3, VOB (DVD), AAC,eAAC+, AAC+, FLAC, AU, AIF, VOC, APE, MPC, TTA, G721, G726, MOV, 3GP, MPG, DAT (VCD), FLV, WMV, ASF.
   
9. Playback modes: repeat, sequence and loop.
   
10. Full support for VBR (XING, VBRI).
    
11. Seeking in milliseconds accurately and quickly during playback.
    
12. Audio Format Conversion, Merging, Splitting, Burning
    
13. Input Audio Video Formats (Convert From): MP1, MP2, MP3, WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW), WMA, OGG, RA, RM, CDA (CD), AC3, VOB (DVD), AMR, AWB (AMR-WB), AAC, eAAC+,AAC+,FLAC, AU, AIF, VOC, APE, TTA, MPC, G721, G726, MOV, 3GP, MPG, DAT (VCD), FLV, WMV, ASF.
    
14. Output Audio Formats (Convert To): MP3, WAV (PCM, IMA ADPCM, ALAW, ULAW), AU, AIF, WMA, OGG, APE, FLAC, MP2, AMR, AWB(AMR-WB), AAC, M4A, AC3, CD.
    
15. Full decode and high-quality encode.
    
16. Supports VBR MP3 encoding.
17. Conversion between different sampling rates, bits per sample, stereo/ mono channels support.
    
18. Supports Volume Normalizing.
    
19. Batch conversion support.
    
20. Supports file merging & spliting.
    
21. Retaining ID3 Tag.
    
22. Burning Audio CD.
    
23. Recording sound from Microphone/ Line-in jacks into MP3, OGG, WMA.

Improvements of this version: more useful features added

Requirements: Minimum 32MB RAM