GermaniX Transcoder is a universal audio and video file transcoder. You can transcode audio files into many formats: AAC, MP4, M4A, Bonk, FLAC, LA, LPAC, MIDI, MP2, MP3, MPC, MPP, MP+, OptionFrog, Ogg Vorbis, rkAudio, Speex, VQF, WavPack, TTA ,WMA, Shorten, PCM, GSM, ADPCM, VOX, G721, G723, G726, uLaw, aLaw, DSP, Raw PCM, Monkeys Audio, AVI (Audio), MOD, and Bonk.