http://www.fairstars.com/audio_converter_pro/index.htm

Convert 
from	WAV, RealMedia(RM, RA, RAM, RMJ, RMVB), AC3, DTS, AIF, AIFF, AIFC, AU, Creative VOC, 
	PVF, PAF, IFF, SVX, APE, FLAC, OGG, VQF, MP1, MP2, MP3, MP4, M4A, M4B, AAC, AMR(AMR-NB + AMR-WB), WMA, WMV, ASF 

To 	WMA, MP3, AAC, M4A(MP4 Audio), AMR(AWB), VQF, OGG, FLAC, APE ,WAV formats with different settings.

WAV format input support: PCM, MS-ADPCM, IMA-ADPCM, A-Law, u_Law, GSM610, Float-Double etc.
What is the difference between FairStars Audio Converter Pro and FairStars Audio Converter?
FairStars Audio Converter Pro is an Audio Converter with new architecture, and have many enhanced feature than FairStars Audio Converter. FairStars Audio Converter Pro has the follow enhanced feature:
(1) Automatic extracting Audio CD Image(Audio File + CUE) to audio files which contained individual audio track content.
(2) Set or batch set output Tag.
(3) Move or copy output files by Output window easily.
(4) More flexible settings for the items in Task List.
(5) Support Lossless and Professional codecs for WMA format.
(6) More flexible settings for encoder.
(7) More Easy-to-use user-friendly interface, and skin support. 
(8) More file formats support.
...and much more.