Free Audio Converter 2010
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Full user review
"Excellent interface. I was converting files in no time."
Easy to use and you can set the options to work the way you want and better yet you can add multiple files of different formats. Simply choose your output format and output folder click convert and sit back and relax.
I can't really say anything bad except maybe that there are so many options that you can choose from which makes you want to take yor time and get it set your way.
I personally haven't seen any program or software that even comes close to matching the excellence of this one.