Leap Free MP3 to M4A AAC Converter
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Full user review
"Great converter, converts songs for DSi"
supports Drag 'n Drop, installer also includes K-Lite Codec pack, so you can play many more file types. Supports youtube downloading.
Does what it says on the tin, and some extra ^_^
Well worth the download
The installer takes a while to get through, with the K-Lite pack also included.
It will want you to install KLite codec pack, but comes with the download. this pack makes it possible to play vertually ANY file stored on your pc. needs to be registered to use extra paramiters, but if i wont use them, you wont (unless your some huge-ass media producer, but then i wouldnt see you using this anyway)