Jolix Audio Converter is a well-equipped program created for high-quality encoding between various formats and packed with lots of features. The program includes support for MP3, MP4/M4A, Ogg Vorbis, AAC, Bonk and FLAC files and a built-in player.
If you want to convert your WAV,WMA 9 or OGG files to MP3 format, this program is exactly what you are looking for. You can start conversion directly from Explorer by right-clicking on selected files and selecting "Convert to MP3" from context menu.
Direct Audio Converter and CD Ripper is a very useful tool to convert audio files between various audio formats and rip CD audio tracks directly to MP3, WMA, WAV, OGG, FLAC, Monkey's Audio APE or MusePack MPC. You can rip the whole CD as one track.
Free program that converts MP4, M4A, M4B, M4B and AAC files to MP3 or WAV format. In addition, the program lets you copy (extract) original audio tracks without any loss of quality and split files based on chapters (often found in M4B files)