MP3 Audio Converter allows you to convert audio files from/to 27 popular audio formats. The program supports batch conversion and you can also change the output quality in the process. Among the supported formats are: MP3, WMA, WAV, FLAC, MP4, M4A, OGG, and others. Besides, for the WAV output format you can choose among four audio codecs.
The program's user interface may look a bit disorganized and confusing for some users. Since the program supports batch conversion, it allows you to set up a conversion list by adding multiple source files. The drag-and-drop method of adding files is also supported by this tool. You can even add folders to that list and convert all their audio files in a single process. It allows you to listen to any audio file on your conversion list using its very basic inbuilt audio player.
MP3 Audio Converter offers five predefined conversion profiles - HiFi, CD, FM Radio, AM Radio, and Telephone. However, you can always change the output format and the sample rate, bit rate, and quality level at any moment. You can even save your settings as a new predefined profile for further use. Besides, you can select the number of channels (stereo or mono), enable variable bit rates, and normalize the audio volume.
To sum up, MP3 Audio Converter is a versatile tool which will fit all your audio conversion needs for sure, unless you have very special or uncommon requirements.