1)   AudioCommander 4.0
Powerful batch conversion for CD, WAV, MP3, WMA, OGG, MP2, AIFF, AAC, AC3, AMR, 3GP, AU, VOX, RAW, PCM, GSM, ADPCM, A-LAW, u-LAW, g72x, DSP, MPC, MP+, MOV, AVI audio, and more with highly configurable command-line support or easy-to-use interface.
mp3, wma, wav, ogg, mp2, flac, aac, ac3, aiff, au,

 2)   MP3 Stream Editor 3.2
Visually edit MP3 audio on a 3D sample display. Encode, re-encode, convert to WAV/WMA or any other command line encoder, record MP3/Flac streams, burn AudioCD or MP3 CD/DVD compilations, professional ID3v2 Tagger, CD ripper with cddb/freedb support.
TTA, ALAC, AC3, SPX, FLAC, MP3 ERROR CORRECTION, PLUGIN, VISUAL, VISUALY, VISUALLY,

 3)   AudioAlchemy MP3 Edition 3.0
Fast, easy-to-use, and highly configurable conversion tool that provides settings for speed, quality, bitrate, frequency, and much more. Convert from CD, WAV, MP3, WMA, OGG, AIFF, AU, FLAC, AAC, AC3, ADPCM, ALAC, MP4, M4A, and more to MP3 in a snap.
mp3, wma, wav, ogg, convert, converter, conversion, decode, encode, aiff,