Universal Audio file converter with most possible audio file settings or extract audio sound from video. This utility is indispensable for converting (audio encoder / decoder) audio / music files from one format to another with ID3v2 Tag editing and new Mp3 (Lame) support. Converts (to and from) WAV PCM ( WAVE sound files ), MPG, MP1, MP2, MP3 ( MPEG Layer-3 ), WMA ( Windows Media Audio ), ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, VOX ( Di