From PeonySoft: PeonySoft Audio Converter is a powerful and professional tool for video and audio file conversion. Not only convert audio files between MP3, WMA, M4A, MP2, AAC, AC3, AMR, etc, it also helps you extract audio tracks from all types of video files such as AVI, MP4, WMV, 3GP, MOV, VOB, MPG, ASF, RM, RMVB, FLV (Flash), and so forth. PeonySoft Audio Converter has a unique feature that lets you trim any audio clip. It also allows you to adjust your favorite audio quality by setting the sample rate, bit rate, audio encoder, channel, and volume. Besides, this Audio Converter enables you to add artist and title tags to audio files. If you want to convert mp3 to wav, convert wav to mp3, convert wma to mp3, and so on, Audio Converter is exactly what you are looking for. All audio conversion processes such as convert MP4 to MP3, convert M4A to MP3 and AAC to MP3, etc. are very easy to handle with excellent quality!
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