This is a very simple and easy to use tool to convert audio files between different formats.
Switch Audio File Converter accepts a wide range of file types as input source such as MP3, WAV, M4A, M4R and different others. You can convert these files to MP3, AAC, M4A, M4R, CDA, FLAC and other formats.
The interface is simple and it offers advanced options to change the bitrate, encode to mono or stereo, assign the program to right click menu. It includes an audio player.
Pro:
Switch Audio File Converter is available as free download for Windows 32-bit and 64-bit.