From Convert MPEG MP4 Team:
WMA to AAC Converter enables you convert WMA (Window Media Audio Codec) to MPEG4 AAC Audio. Advanced Audio Coding (AAC) is a standardized, lossy compression and encoding scheme for digital audio. AAC generally achieves better sound quality than WMA at similar bit rates. Now you can enjoy the versatile audios on your Portable Player wherever and whenever. Simple settings, high speed, and friendly interface. It is very easy to use without any special setting, only a few clicks complete the task of convert audio; It is made for the beginner as well as having advanced functions for the professional user; It can detect your hardware configuration and decide an optimized convert scheme automatically; Both multithreading and batch conversion supported.