Nero Digital Audio Reference MPEG-4 & 3GPP Audio Encoder
Compression standard which was created to compete with the famous MP3 codec.
It convert popular audio file formats as ac3 to mp3, wav to aac, ogg to m4a.
Batch convert any video/audio to mp3, wav, avi, wma, ogg, or mpegAudio file.
Convert your audio files with the Nero AAC Codec - FREE.