NCH Software's Switch is audio file conversion software, capable of converting just about any type of audio file to any other type of audio file. I've got this running on my work PC at home, where I use it for converting audio files in bulk for a music publishing company that I work for. I've also used it a bit on my own for converting my own files for various purposes. I really like this software because it couldn't be any easier to use. I have some other pieces of software running on my main Mac system, but beyond iTunes, this is all I've got on the PC end. I do believe that I have an older version of the software, but it more or less seems to have stayed in the same as far as I can tell. It's hard to describe everything that's in the interface, but I think it's enough to say that everything is laid out extremely simplified and isn't convoluted whatsoever. I don't think I can list all of the audio formats supported here, but it includes every audio file that I know of off the top of my head. I mostly use it for converting WAV to AIFF or WAV to mp3. It also gives you the full compliment of options in terms of converting within each of the file types. I don't know how much this software costs, but I'm pretty sure that it's going to be cheap. Again, I also don't know what the major differences are between the older version that I've got and the newest one that NCH Software has to offer, but I can imagine they've only improved on a nice interface. While there is free software out there for converting purposes like the x Audio Compression Toolkit and Max, this is a great program in itself and is absolutely worth checking out if the price is minimal...