I use Audacity. (http://audacityteam.org/) Drag a block of files into the program and then from the menu select "Export Multiple" or whatever the thing says and then pick your format. When you download and install the program, also download and install the audacity FFmpeg library from the page and you can convert to wma, m4a, ac3, etc. Add Lame and FFmpeg libraries for Audacity from this link: http://lame.buanzo.org/#lamewindl . It is easy to use and a great all around audio editor.
cyberdman
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