NCH Software's Switch is a great tool that lets you to batch-process a bunch of audio files from one format to another. Sure you can use Audacity, iTunes etc but when you have more than two files to convert it becomes a serious hassle.

Some of Switch's features include:
  • Universal audio converter supporting all popular formats
  • Convert or compress sound files within minutes of downloading
  • Includes batch audio converter to convert thousands of files
  • Extract audio from any media file including video
And the best part: it's free!

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