From Abdio Software:
Abdio MP3 Converter is a professional software for Convert Audio Files and Play Audio Files. You can MP3 to WAV, MP3 to WMA, MP3 to OGG, MP3 to APE. WAV to MP3, WAV to WMA, WAV to OGG, WAV to APE. WMA to MP3, WMA to WAV, WMA to OGG, WMA to APE. OGG to MP3, OGG to WAV, OGG to WMA, OGG to APE. APE to MP3, APE to WAV, APE to WMA, APE to OGG.