XRecode is an audio converter with Unicode support that stands out for offering support for practically any audio format that comes to mind.
To make it work, just drag files or folders, drop them on its interface to send them to the conversion queue, and start the conversion whenever you want. Also, don’t worry about resource consumption, as XRecode works in the background and is capable of working with more than one file in parallel.
Another strong point is that it has many configuration options, so if you want to entertain yourself adjusting the quality and speed of the conversion you can do it, and also create different configurations for each file format you want to convert to.
Lastly, the supported formats are AAC, AC3, APE, CDA, CUE, FLAC, M4A, MP3, MP4, MPC, OGG, TTA, WAV, WMA and WM.