XRecode II

XRecode is an audio converter that supports Unicode. It stands out for supporting almost any audio format that you can think of.

To make it work, you just have to drag files or folders, drop them over its interface, and send them to the queue for conversion. Don't worry about taking up resources, XRecode works on the background and can convert more than one file simultaneously.

Another strong point about it is that you can easily adjust settings, so if you want to have some fun changing the quality and the speed of the conversion, you can definitely do it. You can also set up different profiles for different file formats.

The formats it supports are AAC, AC3, APE, CDA, CUE, FLAC, M4A, MP3, MP4, MPC, OGG, TTA, WAV, WMA and WM.