Allok Audio Converter is a powerful tool to convert audio formats between MP3, WMA, OGG, MP2, WAV( PCM, DSP, GSM, ADPCM ), G721, G723, G726, ALAW, ULAW, VOX. The very user-firenldy and easy-to-use interface lets you easily convert audio files in batch regardless of their source formats and target formats. Allok Audio Converter also supports playback with its built-in player.

Ссылка: http://www.allo.._audioconverter.exe