Audio Converter 2.x Description:

Audio Converter lets you transform MP1, MP2, MP3, WMA, and WAV files to
WMA, WAV, or MP3 format. Using a clean-looking interface, you can convert
files individually or in batches -- plus you have the option to
automatically delete the original file after the conversion process. In
addition, Audio Converter can extract ("rip") tracks from audio CDs and
store them in .wma, .wav, or .mp3 format. The program supports the ability
to create and edit ID3 tags as well as CDDB (downloading titles of audio CD
tracks).