The Microncode Audio Converter is software for Windows desktop which allows you to convert ANY audio (and video) files to many types of audio files, such as: AAC, APE, MP2, MP3, Vorbis OGG, ACM WAV, PCM WAV and WMA.You can set the format of the destination audio file with a specific bitrate, sample rate, the bit depth and the number of channels (mono and stereo).