1)   Switch Audio Converter 1.05
Switch is a sound file converter for Windows. It can convert many different types of audio files into mp3 or wav format and more.

 2)   Switch File Format Converter 1.2
Switch is an audio file converter for Windows. It can convert many different types of audio files into mp3 or wav format and more.

 3)   OJOsoft Audio Converter 1.5.3.0218
It can convert audio between almost any formats including MP3, WMA, M4A, AAC, AC3, WAV, OGG etc. It also allows you to extract audio tracks from all popular video files, such as AVI, MPEG, MP4, MPG, 3GP, DivX, FLV, ASF, VOB, MKV, WMV, H.264 etc.