Thanks to modest subscriber "willemien" for suggesting this free utility that will convert from wav, mp3, ogg, flac, aac, wma, au, aiff, ogg, msv, dvf, vox, atrac, gsm, dss and other formats into mp3 or wav. There’s a paid version as well that handles even more formats but the free version should meet the needs of most users. Check out the other sound utilities at the site, all of which work together to form a most impressive sound processing suite. Freeware, all Windows versions, 312KB.
http://nch.com.au/switch/index.html
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