TAudioConverter is a powerful for converting audio files from one format to another.
The program can import just about every audio file format there is. There's support for video files, too, useful if you need to extract their soundtrack.
Export formats are more limited, but the key options are there: MP3, WMA, AAC, AC3, OGG, FLAC, WAV, OPUS, MPC and so on.
You get full control over the encoding method, bitrate, bit depth, codec and so on. Optional filters allow you to normalise tracks or tweak their volume, and you can also choose to apply custom tags, rather than copy them from the source files.
Explore the buttons and menus and you'll find all kinds of convenient touches. You can trim the source files to ensure the program only converts what you need, for instance. And embedded artwork in the source can be copied to a separate folder.
Once everything has been set up to suit your needs, just clicking Start is enough to launch the conversion process. And as TAudioConverter can convert up to eight files simultaneously, you shouldn't be waiting long for the results.