Ruth AC3 Platinum

Ruth AC3 Platinum can convert from MP3, WAV, OGG, WMA, VOX, AVI, G721, G723, and G726 to MP3, WAV, WMA, and OGG in batches. You also can use it to resample MP3, WAV, WMA, and OGG files. Ruth AC3 Platinum features good audio quality, fast converting speeds, easy-to-use user interfaces, and powerful options such as frequency, channels, bit rates, and VBR.
Record streaming audio into MP3, CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM formats and play back your recordings.

PDA to RM Gold

PDA to RM Gold is a flexible and easy-to-use tool that converts audio formats MP2, MP3, WMA, WAV, OGG, GSM, VOX, ADPCM, G-721, G.726, G.723, DSP, U-LAW, A-LAW from one to another. PDA to RM Gold has a user-friendly interface that supports drag & drop. You can convert many files in batches regardless of their source formats. Version 2 may include unspecified updates, enhancements, or bug fixes.
Convert wav to MP3, CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM. Take up the very few system resources. Convert wav to WMA. Supports the multi-threaded operation of copying a CD and generating mp3 files at the same time.