Audio Convertor Plus 

Audio Convertor Plus is a powerful audio conversion tool. It can batch convert audio files from one format to another.It supports most of the popular audio formats.
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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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