123 Audio Converter can convert your audio files from or to MP3, WAV, CDA (CD Ripping), MMF, OGG, FLAC, WMA, M4A, MP2, RA3, AMR_WB, AAC, AC3, AMR_NB, AIFF format.
The tool provides a TAG Editor and also advanced Output Format Settings so you can choose output bitrate, sample rate, stereo modes and other settings.
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