1)   FLAV Audio Converter 2.58.12
FLAV Audio Converter is an easy-to-use and versatile audio converter, which can perfectly convert between all popular audio formats, such as MP3, WAV, WMA, M4A, APE, AAC, OGG, FLAC, etc. Unmatchable in speed and top in quality!

 2)   AAC MP3 Converter 4.2.1247
AAC MP3 Converter converts AAC to MP3 and MP3 to AAC, and resamples AAC files. It is an ALL IN ONE audio converter that supports more than 90 audio and video files, and keeps ID3 tag when converting. The converter also supports batch conversion.

 3)   PeonySoft AAC Converter 2.2.1
PeonySoft AAC Converter is a utility to convert Audio to AAC (Advanced Audio Coding), and also convert AAC to other audio formats, including MP3, WAV, WMA, M4A, MP2, AC3, AMR, etc. You can also extract audio from video file directly.