SoundConverter is application for batch converting
sound files between formats. Just set the options and
drag in files or folders to convert. Free for aac,
aif, aiff, amr, au, flac, gsm, m4a, mp3, ogg, raw,
vox, wav, wma - 3 Free conversions. $14 after trial
expires. Tags are supported for mp3, ogg and flac
files.

All Formats:

4xm, 8svx, aac, ac3, aif, aifc, aiff, al, amr, ape,
asf, au, auto, avi, avr, cdr, cvs, dat, dv, fap, ffm,
flac, gsm, h263, h264, hcom, ircam, la, lu, m4a, m4v,
mat, mat4, mat5, maud, mov, mp2, mp3, mp4, mpeg,
mpeg1, mpegts, mpg, nist, nul, ogg, paf, pcm, prc,
pvf, raw, rawNVF, redir, rm, rtp, rtsp, s16be, s16le,
s8, sb, sd2, sd2f, sdp, sf, sffd, shn, sl, smp, snd,
sndt, sph, svx, sw, txw, u16be, u16le, u8, ub, ul, uw,
vms, vob, voc, vorbis, vox, w64, wav, wma, wve, xi

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