There are several audio formats available nowadays. The choice of using one or another is yours and there are several reasons that support your choice. In this respect, size, quality and compatibility are the most frequently considered qualities.
Audio Convert Master will allow you to convert between several popular audio formats, such as MP3, MP2, WMA, WAV, OGG, MPC, VOX, RAW, G723 and G726. The main advantage of this application is that the interface is very easy to use. It supports batch conversion by creating a list of files before actually proceeding to convert them. However, you can only set the same conversion parameters for all the files on the list. In this respect, you can select the target format and the desired audio quality. The program will provide you with information about the different formats to help you make an appropriate choice. As to the target location, the program will create the new file in the source folder by default but you can also select any other folder. In addition, you will be able to specify a group of parameters for your input files.
When tested, Audio Convert Master successfully converted the selected files with excellent quality and speed. However, the trial version will only convert 20 files.