Eastsea Audio Converter

Eastsea Audio Converter is a flexible and easy-to-use tool that converts audio formats MP2, MP3, AC3, WMA, WAV, MPP, ACM, MP4 (AAC), AMR, OGG, GSM, VOX, IMA ADPCM, MS ADPCM, G-721, G.726, G.723, G.729, RAW, DSP, U-LAW, A-LAW from one to another.

It has an user friendly interface that supports drag & drop. You can convert many files in batches regardless of their source formats.
Eastsea Audio Converter makes batch file conversion simple. Create a batch list of many different formats and convert them all to a single selected format. The converted files will be saved to a pre-selected directory folder and the original files will remain untouched.