1)   AudioCommander 4.0
Powerful batch conversion for CD, WAV, MP3, WMA, OGG, MP2, AIFF, AAC, AC3, AMR, 3GP, AU, VOX, RAW, PCM, GSM, ADPCM, A-LAW, u-LAW, g72x, DSP, MPC, MP+, MOV, AVI audio, and more with highly configurable command-line support or easy-to-use interface.
mp3, wma, wav, ogg, mp2, flac, aac, ac3, aiff, au,

 2)   AudioAlchemy WMA Edition 2.3
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, frequency, and much more. Convert from WAV, MP3, WMA, OGG, AIFF, AU, VOX, RAW, PCM, GSM, ADPCM, g72x, MPC, and MP+ to WMA in a snap.
mp3, wma, wav, ogg, convert, converter, conversion, decode, encode, aiff,

 3)   AudioAlchemy WAV Edition 2.3
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, frequency, and much more. Convert from WAV, MP3, WMA, OGG, AIFF, AU, VOX, RAW, PCM, GSM, ADPCM, g72x, MPC, and MP+ to WAV in a snap.
mp3, wma, wav, ogg, convert, converter, conversion, decode, encode, aiff,

 4)   AudioAlchemy MP3 Edition 3.0
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, frequency, and much more. Convert from CD, WAV, MP3, WMA, OGG, AIFF, AU, FLAC, AAC, AC3, ADPCM, ALAC, MP4, M4A, and more to MP3 in a snap.
mp3, wma, wav, ogg, convert, converter, conversion, decode, encode, aiff,

 5)   AudioAlchemy OGG Edition 3.0
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, and much more. Convert from CD, WAV, MP3, WMA, OGG, AIFF, AU, FLAC, AAC, AC3, ADPCM, ALAC, MP4, M4A, and more to OGG in a snap.
mp3, wma, wav, ogg, convert, converter, conversion, decode, encode, aiff,

 6)   ACM Converter 1.0
ACM Converter 1.0 is software that allows you to convert ACM WAV files from one format to another. Add the audio files you wish to convert by adding them from the dialog box or by dragging and drop to the files list, and convert them - fast and easy.
converter, decode, encode, AC3, CCITT A-Law & u-Law, DSP True Speech, GSM 6.10, IAC2, ADPCM, PCM.,

 7)   AudioVideoSoft RapidRip 2.0
Powerful conversion among nearly all conceivable audio formats (CD, MP3, WMA, WAV, OGG, MP2, VOX, GSM, DSP, A-LAW, u-LAW, etc.) with ease! Full FreeDB/CDDB2 support, configurable CDDB auto-save filenames and path creation, CD playback and much more!
cd, rip, ripper, grab, grabber, convert, converter, encode, encoder, mp3,