AnyMP4 Audio Converter - has the powerful converting function to convert any audio format like MP3, WAV, WMA, ALAC, M4A, AAC, AC3, AIFF, MKA and more. Also you can convert video to your needed audio file, and extract the audio file from any favorite video with this versatile Audio Converter software.
Features
• Convert any audio format like MP3, WAV, WMA, ALAC, M4A and more.
• Convert video like MTS/MP4/MOV/M4V/MKV/FLV/AVI/WMV to any audio format
• Convert videos and audios with super fast conversion speed
• Trim the audio length and merge multiple audio clips into a new single file
• Highly support any Player device like iPod, Sony Walkman, and MP3 Players
Download: 
AnyMP4_Audio_Converter_7.2.32.rar - 44.2 MB