If you need to convert a sound file from one format to another, it is highly recommended that you use a tool like Switch Plus.
Easy to use and with support for an infinite number of audio formats, Switch Plus Audio File Converter allows multiple file conversions. You only have to select the files you want to convert and indicate the output format.
MP3, M4A, AAC, OGG, AIFF, FLAC, WAV, or WMA are some formats that Switch Plus can work with, but there is much more. In addition, each one has its own 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.