Freeware parallel audio converter with full Unicode support  :

• M4A to WMA, M4A to OGG, M4A to WAV, M4A to FLAC, M4A to APE, M4A to AAC, M4A to ALAC (M4A), M4A to Wavpack
• M4B to WMA, M4B to OGG, M4B to WAV, M4B to FLAC, M4B to APE, M4B to AAC, M4B to ALAC (M4A), M4B to Wavpack
• MP3 to WMA, MP3 to OGG, MP3 to WAV, MP3 to FLAC, MP3 to APE, MP3 to AAC, MP3 to ALAC (M4A), MP3 to Wavpack
• WMA to MP3, WMA to OGG, WMA to WAV, WMA to FLAC, WMA to APE, WMA to AAC, WMA to ALAC (M4A), WMA to Wavpack
• OGG to MP3, OGG to WMA, OGG to WAV, OGG to FLAC, OGG to APE, OGG to AAC, OGG to ALAC (M4A), OGG to Wavpack
• WAV to MP3, WAV to WMA, WAV to OGG, WAV to FLAC, WAV to APE, WAV to AAC, WAV to ALAC (M4A), WAV to Wavpack
• FLAC to MP3, FLAC to WMA, FLAC to OGG, FLAC to WAV, FLAC to APE, FLAC to AAC, FLAC to ALAC (M4A), FLAC to Wavpack
• APE to MP3, APE to WMA, APE to OGG, APE to WAV, APE to FLAC, APE to AAC, APE to ALAC (M4A), APE to Wavpack
• MPC to MP3, MPC to WMA, MPC to OGG, MPC to WAV, MPC to FLAC, MPC to AAC, MPC to ALAC (M4A), MPC to Wavpack
• RealAudio (ra,rm) to WMA, RealAudio (ra,rm) to OGG, RealAudio (ra,rm) to WAV, RealAudio (ra,rm) to FLAC, RealAudio (ra,rm) to APE, RealAudio (ra,rm) to AAC, RealAudio (ra,rm) to ALAC (M4A), RealAudio (ra,rm) to Wavpack
• Wavpack to MP3, Wavpack to WMA, Wavpack to OGG, Wavpack to WAV, Wavpack to FLAC, WavPack to AAC, WavPack to ALAC (M4A), Wavpack to APE
• DTS to FLAC, DTS to WAV, DTS to OGG
• Big WAV, FLAC, APE, WMA, WavPack files to small ones using CUE file

Can extract audio from video files (avi, flv, mov etc.)
Supports files splitting by silence.
Can convert multiple files in parallel by taking full advantage of multi-core CPU (see Parallel processing).
Supports 24Bit encoding for OGG,FLAC,APE,WavPack and WAV and 32Bit encoding for OGG,WavPack,FLAC and WAV.
Full unicode support for input and output files under Win2K,XP,VISTA.
Confirmed to run under linux via Wine (Ubuntu 8.04)
Command Line parameters are supported as well.
Currently Bulgarian, Brazilian Portuguese, Chinese, Czech, Dutch, English, Finnish, French, German, Italian, Hungarian, Japanese, Latvian, Lithuanian, Polish, Portuguese, Russian, Spanish, Swedish, Turskish, Ukrainian languages are supported.
If you want to translate to any other language just drop me a mail (see bottom of the page for contact details).