SUPER is very much a superior free audio converter. The best thing about SUPER is the long list of audio formats it supports.

If you have a rare audio file you want to convert to something more common (or vice versa), you should try the SUPER audio converter.

Input Formats: AAC, AC3, AMR, APE, FLAC, MMF, M4A, MP2, MP3, MPC, MPP, OGG, RA, RAM, RM, TTA, WV, WAV, and WMA

Output Formats: AAC, AC3, AMR, APE, FLAC, MMF, MP2, MP3, MPC, OGG, TTA, WV, WAV, and WMA

You can also extract the audio from most common video formats with SUPER and save as any of the above Output Formats.