From PeonySoft: PeonySoft AAC Converter is a powerful All-In-One batch converter for converting MP3, WMA, WAV, M4A, MP2, AC3, AMR, etc. to Advanced Audio Coding--AAC, and also AAC to other formats audio. In addition, you can also use the program to extract audio from AVI, MP4, WMV, 3GP, MOV, VOB, MPG, ASF, RM, RMVB, FLV files. PeonySoft AAC Converter has a unique feature that lets you trim any part of audio file. Besides, this program gives you the ability to finish the conversion in batches. It also supports ID3 tag Editor, so you can edit artist and title tags for MP3, M4A, WMA, MP2 or AAC files. PeonySoft AAC Converter provides you with the optimized default settings. However, there are still a lot of settings can be tweaked to fit your special need such as sample rate, bit rate, audio encoder, channel, and volume. PeonySoft AAC Converter is designed for anyone who wants to convert aac to mp3, mp3 to aac, wma to aac, mp4 to aac, wav to aac, aac to wav, mpeg to aac, aac to m4a, etc.
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