GX::Transcoder or GermaniXEncoder is a very reliable tool to convert a huge range of audio files (MP1, MP3, MP2, MPC, OGG Vorbis, PCM, G.721, G.723, G.726, G.729, ADPCM, GSM, VOX, DSP, VQF, RAW, QuickTime MOV, QT, etc), and it keeps the ID3v1, ID3v2, APE v1 and v2, Vorbis, FLAC and WMA metatags..
Though GX::Transcoder is for free, it is more powerful and flexible than other conversors which you have to pay for.
It allows you to adjust the velocity and the quality of the extract and convert processes. It is very easy-to-use, you can drag&drop files to convert them with just two clicks. However, if you are an expert you will not miss any feature, because it is very complete.
Besides the audio format conversion features, yo can also use GX::Transcoder as an audio player, because it is not far away from other ones.
Thanks to its very clear interface, you will be able to watch the full process in real time.
2 reviews 
Comments
Well at the moment I can comment on an old version because unfortunately I can not even download from the author's website. I highly recommend this program, I have a problem trying to convert quick ti...