AIC-Media

This software converts various audio file formats including WMA, WAV, MP2, MP4 (AAC), M4A, AMR, AWB, OGG, AAC, PCM, U-Law, A-Law, IMA ADPCM, MS ADPCM, GSM 6.10, FLAC, APE, and CDA to MP3 format.

AIC Audio Player is a free software to play a variety of audio formats including WAV, MP3, WMA, AAC and FLAC, along with M3U, PLS and CUE playlists. It also supports different codecs such as PCM, ADPCM and GSM 6.10.