SoundConverter

SoundConverter is application for batch converting sound files between formats. Just set the options and drag in files or folders to convert. Free for aac, aif, aiff, amr, au, flac, gsm, m4a, mp3, ogg, raw, vox, wav, wma - 3 Free conversions. $14 after trial expires. Tags are supported for mp3, ogg and flac files.
All Formats:
4xm, 8svx, aac, ac3, aif, aifc, aiff, al, amr, ape, asf, au, auto, avi, avr, cdr, cvs, dat, dv, fap, ffm, flac, gsm, h263, h264, hcom, ircam, la, lu, m4a, m4v, mat, mat4, mat5, maud, mov, mp2, mp3, mp4, mpeg, mpeg1, mpegts, mpg, nist, nul, ogg, paf, pcm, prc, pvf, raw, rawNVF, redir, rm, rtp, rtsp, s16be, s16le, s8, sb, sd2, sd2f, sdp, sf, sffd, shn, sl, smp, snd, sndt, sph, svx, sw, txw, u16be, u16le, u8, ub, ul, uw, vms, vob, voc, vorbis, vox, w64, wav, wma, wve, xi