If you need to convert a sound file from one format to another, it is highly recommended that you use a tool like Switch Audio File Converter.
Easy to use and with support for an infinite number of audio formats, Switch Audio File Converter allows multiple file conversions. Select the files you want to convert and indicate the output format.
MP3, AAC, OGG, AIFF, FLAC, WAV or WMA are some formats that Switch Audio File Converter can work with, but there are more than twenty. Each with its relevant encoding options (quality, bitrate, etc).
Other features of Switch Audio File Converter that are worth noting are:
-Ability to extract sound from video files in AVI, MOV and MPEG formats.
-Operable through the command line.
-Compatibility with M3U and PLS playlists.