Power AMR MP3 WAV WMA M4A AC3 Audio Converter will help you change the format of your audio files. This small program offers support for a lot of audio formats. Additionally, you can use this tool to extract audio stream from your video files. It runs on all the popular Windows versions and requires only few system resources in order to function properly.
The first thing I noticed while testing the application was its graphical user-interface; it is efficiently organized in order to provide easy access to all the tools you might need. Also, after adding the audio files that you want to convert, you can easily select the output format directly from the main window.
Power AMR MP3 WAV WMA M4A AC3 Audio Converter also includes a tag editor, which is proves to be useful whenever you need to edit information about your songs stored in MP3 format (artist, album, song name, year, genre, etc.)
This program includes no editing audio editing tools. If you can ignore this small drawback, then you will be satisfied by the results it provides.