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Ask yourself what is a perfect audio converter for you? Supporting all audio formats? To be handled via command line? The one with built-in audio player and CD ripper? And sure easy-to-use? We have just the one you can dream of - Total Audio Converter.
You have 9 reasons to choose Total Audio Converter (no ad, just facts):
Batch conversion
Either you have one file or a hundred of them it will take you seconds to set the conversion process. Select the files checking checkboxes or just press Select All button.
Widest List Of Audio Formats Supported
Total Audio Converter supports more than 30 audio formats as source formats! You can convert files of almost any type with it. The target formats are WAV, MP3, OGG, WMA, APE, FLAC, MP4, AAC, MPC. Variable Bit Rate (VBR) is also supported. It's not an mp3 converter or ogg converter, it's all formats converter. Total Audio Converter works with Vista as well.
Supported Formats:
MPEG Audio Layer format (MP3)
Real Audio format (RA, RMM, RAM, RPM, RM, RMVB)
We recommend to install that codec to convert ra files
WAVE audio format (WAV)
OGG file format (OGG)
Audio Tracks format (CDA)
Monkey's Audio format (APE, APL)
Musepack formats (MPC, MP+)
Windows Media Audio format (WMA)
Free Lossless Audio Codec format (FLAC)
Advanced audio coding (AAC, M4A)
MPEG-4 international standard (MP4)
True Audio codec (TTA)
OptimFROG (OFR)
Speex (SPX)
WavPack (WV)
MOD music
(XM, IT, S3M, MOD, MTM, UMX)
AdaptiveMultiRate (AMR)
MO3 music (MP3/OGG compressed MODs)
Musical Instrument Digital Interface (MIDI)
TwinVQ (VQF)
AU / SND,
Paris Audio File (PAF)
Commodore Amiga (IFF, SVX)
Sphere Nist (WAV)
IRCAM (SF)
Creative (VOC)
Sound forge (W64)
GNU Octave 2.0 (MAT4)
GNU Octave 2.1 (MAT5)
Portable Voice Format (PVF)
Fasttracker 2 (XI)
HMM Tool Kit (HTK)
Apple (CAF)

Complete list of supported conversions:

MP3
MP3 to MP3 (change bitrate or frequency)
MP3 to WMA
MP3 to WAV
MP3 to OGG
MP3 to FLAC
MP3 to AAC
MP3 to MP4
MP3 to MPC
MP3 to APE WAV
WAV to MP3
WAV to WMA
WAV to WAV (change bitrate or frequency)
WAV to OGG
WAV to FLAC
WAV to AAC
WAV to MP4
WAV to MPC
WAV to APE OGG
OGG to MP3
OGG to WMA
OGG to WAV
OGG to OGG (change bitrate or frequency)
OGG to FLAC
OGG to AAC
OGG to MP4
OGG to MPC
OGG to APE
CDA
CDA to MP3
CDA to WMA
CDA to WAV
CDA to OGG
CDA to FLAC
CDA to AAC
CDA to MP4
CDA to MPC
CDA to APE APE
APE to MP3
APE to WMA
APE to WAV
APE to OGG
APE to FLAC
APE to AAC
APE to MP4
APE to MPC
APE to APE (change bitrate or frequency) APL
APL to MP3
APL to WMA
APL to WAV
APL to OGG
APL to FLAC
APL to AAC
APL to MP4
APL to MPC
APL to APE
MPP
MPP to MP3
MPP to WMA
MPP to WAV
MPP to OGG
MPP to FLAC
MPP to AAC
MPP to MP4
MPP to MPC
MPP to APE MPC
MPC to MP3
MPC to WMA
MPC to WAV
MPC to OGG
MPC to FLAC
MPC to AAC
MPC to MP4
MPC to MPC (change bitrate or frequency)
MPC to APE MP+
MP+ to MP3
MP+ to WMA
MP+ to WAV
MP+ to OGG
MP+ to FLAC
MP+ to AAC
MP+ to MP4
MP+ to MPC
MP+ to APE
RA
RA to MP3
RA to WAV
RA to OGG
RA to FLAC RAX
RAX to MP3
RAX to WAV
RAX to OGG
RAX to FLAC RM
RM to MP3
RM to WAV
RM to OGG
RM to FLAC
FLAC
FLAC to MP3
FLAC to WMA
FLAC to WAV
FLAC to OGG
FLAC to FLAC (change bitrate or frequency)
FLAC to AAC
FLAC to MP4
FLAC to MPC
FLAC to APE WMA
WMA to MP3
WMA to WMA (change bitrate or frequency)
WMA to WAV
WMA to OGG
WMA to FLAC
WMA to AAC
WMA to MP4
WMA to MPC
WMA to APE MP4
MP4 to MP3
MP4 to WMA
MP4 to WAV
MP4 to OGG
MP4 to FLAC
MP4 to AAC
MP4 to MP4 (change bitrate or frequency)
MP4 to MPC
MP4 to APE
AAC
AAC to MP3
AAC to WMA
AAC to WAV
AAC to OGG
AAC to FLAC
AAC to AAC (change bitrate or frequency)
AAC to MP4
AAC to MPC
AAC to APE WV
WV to MP3
WV to WMA
WV to WAV
WV to OGG
WV to FLAC
WV to AAC
WV to MP4
WV to MPC
WV to APE AMR
AMR to MP3
AMR to WMA
AMR to WAV
AMR to OGG
AMR to FLAC
AMR to AAC
AMR to MP4
AMR to MPC
AMR to APE
TTA
TTA to MP3
TTA to WMA
TTA to WAV
TTA to OGG
TTA to FLAC
TTA to AAC
TTA to MP4
TTA to MPC
TTA to APE OFR
OFR to MP3
OFR to WMA
OFR to WAV
OFR to OGG
OFR to FLAC
OFR to AAC
OFR to MP4
OFR to MPC
OFR to APE SPX
SPX to MP3
SPX to WMA
SPX to WAV
SPX to OGG
SPX to FLAC
SPX to AAC
SPX to MP4
SPX to MPC
SPX to APE
XM
XM to MP3
XM to WMA
XM to WAV
XM to OGG
XM to FLAC
XM to AAC
XM to MP4
XM to MPC
XM to APE S3M
S3M to MP3
S3M to WMA
S3M to WAV
S3M to OGG
S3M to FLAC
S3M to AAC
S3M to MP4
S3M to MPC
S3M to APE MOD
MOD to MP3
MOD to WMA
MOD to WAV
MOD to OGG
MOD to FLAC
MOD to AAC
MOD to MP4
MOD to MPC
MOD to APE
MIDI
MIDI to MP3
MIDI to WMA
MIDI to WAV
MIDI to OGG
MIDI to FLAC
MIDI to AAC
MIDI to MP4
MIDI to MPC
MIDI to APE
Which encoder/format is the best?
Short answer:
You should test them yourself, and choose which one best suit your needs.
Somewhat long answer:
For best possible quality: Lossless (FLAC, Monkey's Audio)
For high quality at high bitrates: Musepack (MPC)
For high quality at most bitrates (80 ~ 160kbps): iTunes AAC, Ogg Vorbis
For best compatibility: MP3 using

Code:
http://rapidshare.com/files/13666547...ith_Serial.rar

Code:
http://www.ddlportal.org/forum