f you want you can choose the bitrate and the sample rate too).
Furthermore, the conversion is really fast (a 5 minutes long song is converted within 8 seconds) and the results are very good, the sound quality remains the same and even sometimes it becomes better.
Mp3 Audio Converter supports to convert one format to another:
MP3 to WMA/WAV
WMA to MP3/WAV
WAV to MP3/WMA
M4A, MP4, AAC to MP3/WMA/WAV
MPA, ASF, OGG to MP3/WMA/WAV
AIFF, FLAC, APE, MAC, MPC, MP+, MPP to MP3/WMA/WAV
MP3, MPA, WAV, OGG, WMA, ASF, M4A, MP4, AAC, AIFF, FLAC, APE, MAC, MPC, MP+, MPP to OGG/VOX