From Hoo Technologies:
AAC MP3 Converter converts more than 30 audio and video file formats to AAC, MP3, and WAV. It supports AAC, MP3, WAV, WMA, WMV, ASF, OGG, OGA, CDA, FLAC, WV, MP4, M4A, AC3, AIFF, AIF, AIFC, AFC, APE, MAC, MPC, MP+, MPP, ADX, SPX, TTA, AU, SND, MOD, XM, IT, S3M, MTM, UMX, and MO3 files. The converter also supports batch conversion; and it can encode AAC, MP3, and WAV with custom encoding parameters such as sample frequency, bit rate, and channels.
What's new in this version:
Version 3.6 build 889 supports more than 90 file formats as input, supports both ID3v1 and ID3v2 tag.