dMC Audio Extractor (Download of the day 28/1/04)
Minus the um actual review but here we are going to list something decent that you guys should check out.
It will be updated on a regular basis. Not always every day but hell it wasnt in its original form 2 years ago
It'll be regular enough though 
First up
Often called a Swiss army knife of Audio, dMC is able to:
<li>Rip digitally sound from Audio CDs and store in a multitude of formats, dMC is the Fastest CD Ripper and now AccurateRip Compatible
<li>Convert from one format to another, just about every audio type is supported: mp3, mp4, Windows Media Audio (wma), Ogg Vorbis, AAC, Monkeys Audio, FLAC and many others URL=http://www.dbpoweramp.com/codec-central.htm]Codec Downloads[/URL, whilst preserving ID Tags,
Volume Normalize audio files,
<li>Windows Explorer Integration - right click Convert To & popup useful information on audio files (such as bitrate, length).
<li>ID tag editing [Power Pack Option],
<li>Record from LPs or anything [optional Auxiliary Input install],
<li>Fully compatible with Windows 95/98/ME NT4/2000, Windows XP and Linux (using Wine).
<li>100% Free, No nags, popups, hidden spyware or bundleware.
http://www.dbpoweramp.com/dmc.htm
Current Release 10.1 [8th January 2004] NEW
It will be updated on a regular basis. Not always every day but hell it wasnt in its original form 2 years ago
It'll be regular enough though First up
Often called a Swiss army knife of Audio, dMC is able to:
<li>Rip digitally sound from Audio CDs and store in a multitude of formats, dMC is the Fastest CD Ripper and now AccurateRip Compatible
<li>Convert from one format to another, just about every audio type is supported: mp3, mp4, Windows Media Audio (wma), Ogg Vorbis, AAC, Monkeys Audio, FLAC and many others URL=http://www.dbpoweramp.com/codec-central.htm]Codec Downloads[/URL, whilst preserving ID Tags,
Volume Normalize audio files,
<li>Windows Explorer Integration - right click Convert To & popup useful information on audio files (such as bitrate, length).
<li>ID tag editing [Power Pack Option],
<li>Record from LPs or anything [optional Auxiliary Input install],
<li>Fully compatible with Windows 95/98/ME NT4/2000, Windows XP and Linux (using Wine).
<li>100% Free, No nags, popups, hidden spyware or bundleware.
http://www.dbpoweramp.com/dmc.htm
Current Release 10.1 [8th January 2004] NEW
0
Comments
Even if just for converting which is all I use it for
It can convert files to just about any format you can think, Real Media, MP3, OGG loads. The Codec section features free downloads for every audio codec known to man