Media Commander

Media Commander is an audio program which allows you to perform several operations on your sound files, including ID3 tag editing. It supports several file types, such as MP3 and WAV.
The interface of the application is outdated and a little confusing. But you can use the Explorer-based layout to easily locate audio files. Alternatively, you can use the file browser.
Media Commander allows you to play sound files in a built-in audio player that comes equipped with some standard functions (e.g. pause, stop, volume adjustment), along with an equalizer.
So, you can convert files to MP3 or WAV, and configure options when it comes to the audio bit rate, quality, frequency and file overwriting.
In addition, you can edit ID3 tags, use a tool to monitor the current CPU level, convert image files (e.g. to JPG, GIF, TIF) and make adjustments (e.g. rotation, resample), backup and restore the program configuration settings (e.g. show volume control, automatic update checkups), switch to the browser or list panel, use a search function, as well as create, delete or rename music collections.
The audio processing tool requires a low amount of system memory and CPU, so it shouldn't put a strain on your computer's resources. It has a fair response time, includes a help file and contains plenty of features and configuration options. On the downside, Media Commander's interface is not intuitive, so users may find it difficult to work with. But we must take into account the fact that the app has not been updated for a long time.