1)   Direct Audio Converter and CD Ripper 2.0.2.0
Direct Audio Converter and CD Ripper is a very useful tool to convert audio files between various audio formats and rip CD audio tracks directly to MP3, WMA, WAV, OGG, FLAC, Monkey's Audio APE or MusePack MPC. You can rip the whole CD as one track.

 2)   GoMe M4A to MP3 Converter 1.5
GoMe M4A to MP3 Converter is a M4A, AAC/AAC+ format converter for Windows. Convert audio files from M4A(mpeg-4 audio),AAC(Advanced Audio Coding) formats to MP3, WAV or WMA files. This audio converter is easy to use.

 3)   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.

 4)   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.