A high quality free audio decoder and processor filter.
Server 1 Afreecodec
AC3Filter Tools is a set of command-line tools for manipulating audio files.
Convert and encode audio formats to or from Mp3.
Free mp3, wma, m4a, m4b, aac, wav, ac3 converter.
GoMe M4A to MP3 Converter is a M4A, AAC/AAC+ format converter for Windows.
Completely free audio extractor for Windows.