An audio converter can convert wma to mp3 or mp3 to wma. It supports decoding audio formats like WAV, M4A, MP4, APE, OGG, AAC, MP2, VQF, FLAC. ImTOO WMA MP3 Converter can also extract audio from video file formats - AVI, WMV, MPEG, ASF and MP4, etc. License: Shareware File Size: 2571K
An audio encoder can decode/encode between all popular audio formats like MP3, WMA, WAV, M4A, APE, OGG, AAC, MP2, VQF, etc with high speed and good output quality. It also supports extract audio from video file formats - AVI, MPEG, WMV, ASF, MP4. License: Shareware File Size: 2571K
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Xilisoft AVI MPEG Converter 
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