From Hoo Technologies:
MP4 MP3 Converter converts MP4 to MP3, MP4 to WAV, and supports more than 30 audio and video file formats. MP4 MP3 Converter encodes MP3 or WAV with different encoding parameters such as sample frequency, bit rate, and channels. This means it can convert a large-size file to a smaller one. The software supports adding ID3 tag to MP3 files when converting file to MP3. You can also change the sound volume when converting. MP4 MP3 Converter supports MP3, WAV, WMA, WMV, ASF, OGG, OGA, CDA, FLAC, WV, AAC, M4A, AC3, AIFF, AIF, AIFC, AFC, APE, MAC, MPC, MP+, MPP, ADX, SPX, TTA, AU, SND, XM, IT, S3M, MOD, MTM, UMX, and MO3 file formats. The software also supports batch conversion. You can convert a batch of file to MP3 or WAV at a time.