Being easy to use and supporting almost all sound formats, Switch Plus Audio File Converter is very effective, even supporting multiple file conversion. You only need to select which files you want to convert and which file type to convert to.
Switch Plus works with MP3, M4A, AAC, OGG, AIFF, FLAC, WAV, WMA and more! On top of that, each format can be configured by quality, bitrate, etc.
Some other noteworthy features of Switch Audio File Converter include: capability to extract audio from AVI, MOV, and MPEG video files; it's operable via command line interface; it's compatible with M3U and PLS playlists.