1)   Audio Converter 3.2.4
Audio Converter is specially created for you to be able to convert your audio files in the way you wish, to change from Codec to Mp3, WMA, WAV, Mp4, AAC, AIFF, FLAC, M4A, FLV, OMA etc.; to change the size of the file, the audio frequency...
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 2)   Xilisoft MP3 WAV Converter 6.3.0.0805
Xilisoft MP3 WAV Converter can convert MP4, M4A, MP2, AVI, MPEG, ASF, WMV, WAV, MP3, WMA, OGG, AAC, FLAC, APE, VQF etc. audio and video formats to the most popular audio formats MP3, WAV and MP2 with friendly interface and lots of useful features.
MP4 to MP3, M4A to MP3, MP3 to WAV, WAV to MP3, AVI, MPEG, WMV, ASF to MP3, MP2 or WAV, WAV,

 3)   X2CD Music CD Burner 2.62f
X2CD Muisc CD Burner is a handy tool for you to make your own music CD with almost all kinds of media files. For example, convert your favorite DVD soundtracks to mp3 files then burn those files to CD. Features: Supports almost all MMC compliant CDR/CDRW drives. Normalizing is supported to make the volume of the tracks equal. Creates a Soundtrack CD directly from a DVD or VCD. Media Player - supports mp3, divx, wma, avi, ogg and other formats. Audio Conv...
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 4)   Audio Record Expert 2.0.2007.1006
Audio Record Expert  - Record all sound going through the sound card on the fly into MP3, WMA, WAV, OGG, MP4, VOX, AU, AIFF format. Support silence detection (Voice Activity Detection). Split audio automatically while recording based on time or silence detection Support CD recording quality. Many choices in encoding parameters Support schedule recording.  
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 5)   Music Trio 5.9
If you like MP3 tools, but hate paying absurdly high prices for software, here is your chance to get a deal. Music Trio comes with all the MP3 tools you will ever need (tag editor, music organizer and audio converter) for a measly 7 cent/kb.
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 6)   Super Mp3 Recorder 3.5.1
Super Mp3 Recorder makes a complete recording studio of your computer. With Super Mp3 Recorder you can record your own music, voice or other sound you hear, either voice from microphone, webcasts from the Internet, music played by Winamp, Windows Media Player, Quick Time, Real Player, Flash, games, etc. Sound quality of the recordings remains excellent, or sounds even better for Super Mp3 Recorder reduces noise. Super Mp3 Recorder is able to automatically detect the recor...
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 7)   AudioConverter Studio 5.9
AudioConverter Studio is an Audio Converter and a CD-Ripper combined into one easy-to-use utility. It does CD to MP3 or WMA conversion on the fly, rips CD tracks to WAV files and does WMA to MP3, MP3 to WMA, OGG to MP3 and FLAC to MP3 conversion.
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 8)   #1 Smart Converter Pro 8.4
Smart Converter is the best audio tool when you compare features and quality with the price. The program completes conversions between WAV, MP3, AVI audio, WMA and many other formats in seconds.
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 9)   All To MP3 Converter 3.2.6
If you want to convert your WAV,WMA 9 or OGG files to MP3 format, this program is exactly what you are looking for. You can start conversion directly from Explorer by right-clicking on selected files and selecting "Convert to MP3" from context menu.
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 10)   FreeMp3Format 6.5.73
FreeMp3Format - Right click Convert Mp3 To Wav, Wav To Mp3 & Wav To Wav with plenty of effects and formats. Allows setting output mp3 Frequency, bit width, compression, operation mode and frequency filters. Wave Settings allow channel selection, amplification and more than 30 output audio formats. Sound Exchange allows compressions like GSM, uLaw, alaw and also allows audio effects like echo, reverse, cut, fader and swap. All this right on your right click.
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 11)   #1 Smart Audio Converter 8.5
A powerful, fast and high performance audio converter that easily batch converts your audio files between popular audio formats like MP3, WAV, WMA, AC3, OGG, MPEG and many more. Easy to use, it needs no expertise in audio formats.
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 12)   Easy Audio CD Burner 2.1.89
Easy Audio CD Burner is ease burn MP3, WMA, MP4, M4A, MP2, APE, VQF, APE, OGG, AAC to CD and converting all audio formats to MP3
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 13)   Audio MP3 Converter 5.01.6
Audio MP3 Converter can convert audio formats MP3, WAV, WMA, OGG, VQF. It also supports MP3 ID3 V1 and V2 Tag Editing. It supports WAV Normalizing. Convert MP3 to WAV, WAV to MP3, MP3 to WMA, WMA to MP3, MP3 to VQF, VQF to MP3. Support Windows 7!
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 14)   Linren MP3 CD Burner 2.00
Linren MP3 CD Burner is a hip software tool that helps you to create normal audio CDs from your favorite MP3 and WAV files. You can then play them in your regular stereo or car CD player!
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 15)   Smart Wav MP3 Converter & CD Ripper 2.2
Smart Wav MP3 Converter & CD Ripper is a powerful and easy-to-use software converts wav files to mp3 files as well as convert mp3 files to wav files. It also rip audio tracks from CD as wav files or mp3 files.
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