BPS Audio Converter Pro 

Convert between all audio file types easily from one format to another with all possible settings. convert (from & to) WAV PCM, MP3,WMA, ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, PCM, Ogg Vorbis, CDA files.
2 and batch convertor cda converting cddb cdr converter decoder extraction encodes for id3v2tag

Audio Convertor Plus 

Audio Convertor Plus is a powerful audio conversion tool. It can batch convert audio files from one format to another.It supports most of the popular audio formats.
audioconvertorplus audioconvertor audioconverter mp3towav