Audio Converter and Ripper 

An audio encoder/decoder (converter/player) and CD ripper utility for Windows. Supported formats: MP3 (including VBR), WMA, WAV, ADPCM, GSM, DSP, MP2, PCM (uncompressed Wave), OGG Vorbis, G721, G723, G726, A- LAW, U-LAW and RAW.
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Complete Audio Converter Pro 

An audio encoder/decoder (converter/player) and CD ripper utility for Windows. Supported formats: MP3 (including VBR), WMA, WAV, ADPCM, GSM, DSP, MP2, PCM (uncompressed Wave), OGG Vorbis, G721, G723, G726, A-LAW, U-LAW and RAW.
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Mesa Park Audio Editor 

The Mesa Park Audio Editor is an easy-to-use, yet powerful, wave (WAV), MP3, WMA and PCM audio editor allowing users to open, edit and save files in any of these formats.
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Acoustic Labs Audio Editor 

The Acoustic Labs Audio Editor is an easy-to-use, yet powerful, wave (WAV), MP3, WMA, OGG and PCM audio editor, player and recorder allowing users to open, edit, save and record audio files in any of these formats.
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Audio Conversion Wizard 

This tool with easy step-by-step interface helps you to convert audio files of MP3, WMA 9, OGG and WAV PCM formats from one to another with ID3v2 copying and creation. Single mode for one-file conversion and Batch mode for converting several files.
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RSP MP3 Player OCX 

ActiveX OCX to play MP3 , MP2 , MP1 , MPEG-2.0 ,MPEG-2.5 and wav PCM media files
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