Xrecode is a Free Audio Conversion Program
Xrecode is a free audio converter that can convert between most of the popular formats. The program is very simple to use it can also convert many files simultaneously using the multi-core CPU. Apart from that, the program also supports files splitting on silence and it can also be used to extract audio from videos.
One of the best thing about this software is the simplicity of its use. Just run the application and drag and drop files and folders that you want to convert. The program will automatically select only the supported audio files. You can then set the output folder and the destination format and hit the ‘Start’ button. You can also select the type of files that you want to convert by going to the ‘Settings’ option. If you have a multi-core GPU, you can make use of the parallel processing to convert several files at once. This will give you a huge performance boost and it can be setup under ‘Options’. You can use the program to extract audio from video files. This feature can come very handy sometimes. The program supports all the popular formats that you can think of and the conversion also supports the tag information.
This is one of the simplest and easy to use media conversion utility that i have come across. It is a freeware and it can run on Windows as well as on Ubuntu using Wine.