1)   BPS Audio Converter Pro 4.3.0.4 Convert between all audio file types easily from one format to another with all possible settings. convert (from & to) WAV PCM, MP3,WMA, ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, PCM, Ogg Vorbis, CDA files. 2)   OSS Audio Converter 6.0.0.3 Converts between all audio formats easily from one to another with most possible settings. convert (to and from) WAV PCM, CDA, MP3, WMA, ALF2, ADPCM, GSM, G.726, DSP, ACM, PCM, A-LAW, U-LAW, Ogg Vorbis files and record audio. 3)   MP3Coder 1.65 MP3Coder is powerful easy-to-use WAV to MP3 encoder. Program supports WAV and MP3 formats, all constant and variable bitrates ( 8-320 bps). ID3v1 tag editor, flexible system for setting MP3 filenames, FreeDB support. Numerous interface languages. 4)   SC Free Audio Converter 7.0.0.0 Converts between all audio formats easily from one to another with most possible settings. convert (to and from) WAV PCM, CDA, MP3, WMA, ALF2, ADPCM, GSM, G.726, DSP, ACM, PCM, A-LAW, U-LAW, Ogg Vorbis files and record audio. 5)   Audio Convertor Plus 2.18 Audio Convertor Plus is a powerful audio conversion tool. It can batch convert audio files from one format to another.It supports most of the popular audio formats.