Review GX Transcoder
GX Transcoder converts almost any audio format: mp3, wma, ogg, wav, etc.
GX Transcoder is an universal convertor for several sound formats such as MP3, MP2, Real Audio, WMA, Ogg Vorbis, ALF2CD, DSP, GSM, G.721, G.723, G.726, RAW, PCM, ADPCM, uLaw, aLaw, MPC y Monkeys Audio. You will also be able to burn audio from any source to mp3, mp2, pcm, adpcm, wma y ogg-vorbis.
Using GX Transcoder you’ll also be able to divide a MP3 file into smaller files. A very complete program for you to convert almost any audio format.