..
..Audio File Converter can convert between any of the ..following file types:

♦ WAVE Files (*.wav)
♦ MP3 Files (*.mp3)
♦ MPG Files (*.mpg)
♦ iTunes AAC M4A Files (*.m4a)
♦ Windows Media Format Files (*.wma)
♦ FLAC Files (*.flac)
♦ Audio Interchange File Format (*.aif)
♦ Apple/Amiga (*.8svx)
♦ NeXT/SPARC (*.au)
♦ Amiga (*.iff)
♦ Raw PCM Files (*.pcm)
♦ Raw PCM Files (2) (*.raw)
♦ Signed binary (8bit) files (*.sb)
♦ IRCAM Sound File files (*.sf)
♦ SampleVision/Turtle Beach (*.smp)
♦ Sound Tool SND files (*.snd)
♦ Unigned binary files (*.sou)
♦ Signed word (16bit) files (*.sw)
♦ Unigned binary (8bit) files (*.ub)
♦ U-LAW (8bit) byte raw files (*.ul)
♦ Unigned word (16bit) files (*.uw)
♦ Creative Labs VOC (*.voc)
♦ Ogg Vorbis Compressed Audio (*.ogg)
♦ Yamaha TX-16W Sampler (*.txw)
♦ M3U Files (*.m3u)
♦ RSS Files (*.rss)
♦ PLS Files (*.pls)
♦ WPL Files (*.wpl)
....