For me, as a music lover, there has always been a problem of converting music from different formats. It disappeared when I discovered dBpoweramp Music Converter. I've been using it since the eighth version. The program is very simple and extremely useful: it converts audio from different and to different formats with the ability to use DSP effects and edit tags.
All control is concentrated in one window, which is called either from the Start or from the Explorer context menu.
By default, the program supports several audio formats, audio recording from an audio CD with connection to reference libraries on the Internet, plus in the paid version there is the possibility of connecting sound effects for sound preprocessing. There were not enough default formats — no problem! Go to the codec center — it won't seem enough. The converter can integrate with other developer products (dBpoweramp CD Writer, dBpoweramp Audio Player, Sveta Portable Audio), forming a multimedia audio environment of your system. It's easy to manage the program: select files, select the audio format at the output — and go ahead.
There is a utility for converting whole lists with general conditions for the selected files.
A great free utility, I recommend it to everyone.
Download for Windows XP/2003/Vista.