Switch -
Switch Audio and Mp3 Converter can convert mp3, wav, wma or 40 other audio file formats to the format of your choice in just 3 easy, simple steps. Just add the files you want to convert, select the format you want, and then click 'Convert'.
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Pazera Free Audio Extractor -
Free application that converts audio files to MP3, AAC, AC3, E-AC3, WMA, FLAC, M4A, OGG, Opus, WavPack, AIFF, MKA or WAV format. Moreover, the program allows extraction of audio tracks from video files without loss of sound quality.