Free Audio Extractor is a freeware using which you can extract audio from video files and convert it into different formats which include MP3, OGG, WAV or FLAC.

M4a to MP3 Converter is a free converter tool that can convert your files to MP3 format. The program supports a large number of formats which include AAC, M4a, MP4 audio, M4b (audiobooks), and some other MPEG-4 based audio formats. You can also convert those audio formats to uncompressed WAV files. If you have a [...]

Free Audio Converter CS is a free audio encoder and converter that supports various formats. If you are looking for a decent converter to convert your music files between different format, then this might satisfy your requirements. It can convert between mp3, mp4/m4a, Ogg Vorbis, FLAC, AAC etc files.