Shareware, $29.90

... between MP3,WAV,WMA,OGG,MP2,VOX,RAW,AC3,MP3 and more. Just drag and drop the files you need to convert into Smart Audio Converter and hit the Convert button. It also has an easy to use, built-in ... an MP3 or WAV format. You can set the quality of the output files for every supported format – bit ...
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