ALO Power Audio Converter is an audio conversion tool that allows you to convert various audio formats WAV, MP3, MP2, MP1, MPEG, MP4, M4A, AAC, OGG, AVI, MPC, MOV, QT, AIFF, AU, AC3, WMA or 3GP   to  WAV, MP3, MP2, OGG, AC3, VOX, WMA or AMR format.