Decodes several different audio formats (AC-3, QuickTime, MP3, AIFF, WAV, Audio CD) and converts to AIFF, MP3 (using LAME), or QuickTime, including MPEG-4 audio (AAC).

.ogg is a free audio format alternative. It features sound quality that is generally higher than MP3, and has no licensing fees. Ogg Drop will encode audio tracks and CD's into .oggs.