Switch

Switch is one of the most stable, easy to use and comprehensive multi format audio file converters available.
It can convert wma, wav, aiff, ogg and 40 other audio file formats. It can convert mp3, wav or wma format and more to the format of your choice. Switch Audio Converter is very easy to use. Just add the files you want to convert to the list, select the format you want to use, and then click the convert button.

Sound File Converter Features:

Automatically normalize audio while converting
Access online database to add song information as you convert
Import multiple file formats at the same time and convert to one output format
Ability to play tracks prior to conversion
Import and convert a playlist (m3u and pls)
Import video files and extract audio (avi, mov, mpeg)
Add audio files from Windows Explorer from the Right-Click menu
Customize your Right-Click converting options to create three different “Quick Convert” options
MP3 encoder supports constant or variable bit rates from 8 to 320kbps with optional error correction and stereo modes
WAV encoder supports sample rates between 6000 and 196000Hz in PCM as well as a number of other audio codecs
Allows up to 32000 files to be converted in one batch
Can be run from the command line for automation with other applications
Optimized CPU usage and efficient code allows for fastest conversion times

A professional version of Switch Audio Converter Software is available from NCH Software that can convert to and from additional audio file formats not supported in the free edition.