1)   OJOsoft Audio Converter 2.7.4
It can convert audio between almost any formats including MP3, WMA, M4A, AAC, AC3, WAV, OGG. It also allows you to extract audio tracks from all popular video files, such as AVI, MPEG, MP4, MPG, 3GP, DivX, FLV, ASF, VOB, MKV, WMV, H.264 etc.

 2)   RER Audio Converter 3.7.4
Convert between most known audio files: WAV, OGG, MP3, MP2, WMA, AAC, M4A and other well-known media formats according to your wish. It also allows you to extract audio tracks from all popular video files, such as AVI, MPEG, MP4, MPG, 3GP.