Converts between all audio file formats easily from one format to another with most possible settings. Audio Converter utility is indispensable for converting (audio encoder / decoder) audio / music files from one format to another directly from Explorer with ID3v2 Tag editing and new Mp3 (Lame) support. Audio Converter can convert (to and from) WAV PCM ( WAVE sound files ), MPG, MP1, MP2, MP3 ( MPEG Layer-3 ), WMA ( Windows Media Audio ), ALF2,