Audio Converter Mixer 

Audio Converter & Mixer can convert and mix all kinds of sound files into one large wav file. Audio Converter & Mixer can configure the volume, start time and playback speed of each sound track. Extract sound track from many audio and video formats.
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mp3 WAV WMA Converter 

Through careful testing, MP3 WAV WMA Converter could convert all formats MP3, WAV, WMA with full options inlcuding bitrates, channels, sampling rates, frequency.
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BPS Audio Converter Pro 

Convert between all audio file types easily from one format to another with all possible settings. convert (from & to) WAV PCM, MP3,WMA, ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, PCM, Ogg Vorbis, CDA files.
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AudioKit 

Convert CDA RA MP1 MP2 OGG WMA MP3 WAV AC3 VOB(DVD) AAC M4A FLAC AU AIF APE MPC G721 G726 MP4 RM WMV ASF MPG DAT(VCD) AVI to MP3 WAV WMA OGG APE FLAC AAC M4A CD converter
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Alvas.Audio 

Alvas.Audio for .Net is a collection of 100% native CLR compliant controls written in C#. Collection allows C# and VB.Net developers to create applications that play sound in popular format (*.mp3, *.wav etc) and record sound in *.wav format.
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Wav Mp3 Editor 

Wave MP3 Editor is a complete audio editor / recorder with the ability to convert between MP3s and WAV files. Wave MP3 Editor makes editing audio files as easy as editing text with its clear user interface and powerful effects.
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