Switch is a sound file converter for Windows. It can convert audio files from many sources into mp3 or wav format. Switch Converter is very easy to use. Just add the files you want to convert to the list, select the format you want to use, and then click the convert button.

A list of Switch Sound Format Converter features follow but a quick way to try it out is to download and install now.

Features
Simple and intuitive interface.
Converts a variety of different audio file formats (including WMA, AU, WMA formats) into MP3 or WAV format.
Can convert playlists (PLS and M3U)
Automatic normalisation can be applied during conversion.
MPEG Layer-3 encoding done using the LAME codec, providing complete control over mode and bitrate selection.
Wave encoding allows configuration of encoding technique, bit rate, sampling rate and number of channels.
Ability to play tracks prior to conversion.