Smart Audio Converter - Version 3.1 A powerful audio converter that easily and quickly batch converts audio files between many popular audio formats like MP3, WAV, WMA, AC3, MPEG, OGG, MP2, MPC, RAW audio, VOX, MPC, G.726, G.723, G.721, AIFF and AU. You can easily choose between formats that you want to convert - like your WAV files to a compact MP3 format - at excellent speed and digital quality. Or quickly create quality WAV from MPEG files; you can also create these into MP3 files to play them on your MP3 player, or even convert WMA files to WAV, MP3, or other formats. And choose from many other flexible options - your audio file conversion was never so easy!Absolute ease -Easy to use, the user-friendly interface is intuitive and converts your files in just three easy steps. Easily navigable, it is designed for all levels of users. You don't need expertise in file formats or confusing bitrate settings to use this Smart audio converter but will find its advanced features powerful if you are an experienced user. Simply a Smart audio converter-A high performance, superior quality audio converter, its conversion power, ease of use, speed, excellent output quality and versatile feature set make it just simply the best audio conversion program.