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SoundConverter is a Cocoa OSX application for converting sound files between different sound formats. It is free for files under 500K and $10 for license. Note that not all wav and wma encodings are supported.

Input formats: 4xm, 8svx, ac3, aif, aifc, aiff, al, au, auto, avi, avr, cdr, cvs, dat, dv, fap, ffm, flac, gsm, h263, h264, hcom, ircam, la, lu, m4v, mat, mat4, mat5, maud, mov, mp2, mp3, mpc, mpeg, mpegts, nist, nul, ogg, paf, prc, pvf, raw, redir, rm, rtp, rtsp, s16be, s16le, s8, sb, scm, sd2, sdp, sf, sffd, shn, sl, smp, snd, sndt, sph, svx, sw, swf, txw, u16be, u16le, u8, ub, ul, uw, vms, voc, vorbis, vox, w64, wav, wma, wve, xi

Output formats: 8svx, ac3, aif, aifc, aiff, al, au, auto, avr, cdr, crc, cvs, dat, dv, fap, ffm, flac, gsm, h263, h264, hcom, ircam, la, lu, m4v, mat, mat4, mat5, maud, mp2, mp3, mpeg, mpegts, nist, nul, ogg, paf, prc, pvf, raw, rm, rtp, s16be, s16le, s8, sb, sf, shn, sl, smp, snd, sndt, sph, svx, sw, swf, txw, u16be, u16le, u8, ub, ul, uw, vcd, vms, vob, voc, vorbis, vox, w64, wav, wve, xi

ringtone formats: 3210, bmp, emelody, emy, imelody, imy, kws, midi, mid, nokia, sckl, rtttl, rtx, siemens, 3210, bmp, dsp, emelody, emy, ems, imelody, imy, kws, midi, mid, mot, nokia, sckl, pdb, rtttl, rtx, samsung1, samsung2, siemens, seo

Batch sound format conversion. WMA and RM are not officially supported.