Free Sound ConverterScreenshot
With this freeware audio converter, you can convert between all popular audio formats. They are: MP3, AAC, WAV, WMA, CDA, FLAC, M4A, MID, MKA, MP2, MPA, MPC, APE, OFR, OGG, RA, WV, TTA, AC3, DTS. And output formats: AAC, AC3, AIFF, AMR, AU, FLAC, MP3, M4A, MP2, OGG, WAV, WMA. The second key function is the extracting audio tracks from the movies, so you can convert any part of the video to sound format.