Top 5 Free Ways to Convert Audio Files - Free Audio Converter
Amazon.com: Audio Converter - Edit and convert your sound and music files to other audio formats - easy audio editing software - compatible with Windows 10, 8 and 7 : Markt + Technik: Musical Instruments
Mutec MC-1.1+ Bidirectional Digital Audio Format Converter
CSAudioConverter - Convert Audio Files with C# and VB .NET
MC-1.1+ Digital Audio Format Converter - TransAudio Group