Softe M4A Converter is software for M4A to MP3 WAV AAC
WMA OGG conversion and audio to M4A conversion.

Features:

Convert MP3 WAV FLAC APE M4A AAC WMA to M4A.
Convert M4A to MP3 WAV AAC WMA.
Resample sampling rates, bits per sample, stereo/ mono
channels, bitrate.
Batch conversion.
Built-in M4A player.

http://www.softe.net/audio-converter/m4a-converter.html

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