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XMedia Recode can convert nearly all popular audio and video formats including 3GP, 3GPP, 3GPP2, AAC, AC3, AMR, ASF, AVI, AVISynth, DVD, FLAC, FLV, H.261, H.263, H.264, M4A , M1V, M2V, M4V, Matroska (MKV), MMF, MPEG-1, MPEG-2, MPEG-4, TS, TRP, MP2, MP3, MP4, MP4V, MOV, OGG, PSP, (S) VCD, SWF , VOB, WAV, WMA and WMV.

CDex is a CD-Ripper, extracting digital audio data from an Audio CD. The application supports many Audio encoders, including WAV, MP3, AAC, Ogg Vorbis, FLAC, VQF, Musepack, APE, and many others.

MediaCoder is a free universal batch media transcoder, which nicely integrates most popular audio/video codecs and tools into an all-in-one solution. With a flexible and extendable architecture, new codecs and tools are added in constantly as well as supports for new devices.

Convert audio free to MP3, WMA, WAV, FLAC, AAC, M4A, OGG, convert audio to MP3 player, iPod, iPhone, iPad, PSP, extract audio from video, join audio files. Send MP3 and AAC files directly to iTunes from our audio converter.

X Lossless Decoder (XLD) is a tool for Mac OS X that is able to decode/convert/play various 'lossless' audio files. The supported audio files can be split into some tracks with cue sheet when decoding. It works on Mac OS X 10.3 and later. Supports: (Ogg) FLAC (.flac/.ogg), Monkey's Audio (.ape), Wavpack (.wv), TTA (.tta), Apple Lossless (.m4a) [10.4 and later], AIFF, WAV, etc

The sound conversion application for the GNOME environment. It reads anything the GStreamer library can read (Ogg Vorbis, AAC, MP3, FLAC, WAV, AVI, MPEG, MOV, M4A, AC3, DTS, ALAC, MPC, Shorten, APE, SID, etc...), and writes WAV, FLAC, MP3, AAC, and Ogg Vorbis files.

dBpoweramp contains a multitude of audio tools in one: CD Ripper, Music Converter, ID Tag Editor and Windows audio shell enhancements. Preloaded with mp3 & Wave codecs, practically every audio codec can be installed from Codec Central, as well as Utility Codecs (perform actions on audio files).

Free application that converts audio files to MP3, AAC, AC3, WMA, FLAC, M4A, OGG or WAV format. Moreover, the program allows extraction of audio tracks from video files without loss of sound quality. In addition, the program allows splitting input files based on chapters (often found in audiobooks).

Asunder is a graphical Audio CD ripper and encoder for Linux. You can use it to save tracks from an Audio CD as any of WAV, MP3, OGG, FLAC, WavPack, Musepack, AAC, and Monkey's Audio files.

Free conversion online of many type of documents (images, text, video, audio...), and download from video platforms (youtube etc.).

XRECODE can convert multiple audio files in parallel by taking full advantage of multi-core CPU. Can also extract audio from video files.

TAudioConverter is a multithreaded audio converter and extractor. It can convert almost any audio format to aac, ac3, mp3, flac, wav, ogg, opus, mpc, ape, tta, tak, wma, alac, wavpack. It can also extract audio streams from video files and encode them. Video files with more than one audio stream is supported. It is possible to run up to 8 simultaneous processes to shorten encoding time.

EZ CD Audio Converter is the most comprehensive multi format audio converter and is extremely easy to use.