Power AMR MP3 WAV WMA M4A AC3 Audio Converter is a very powerful audio conversion tool that allows you to convert various audio formats WAV, MP3, MP2, MP1, MPEG, MP4, M4A, AAC, OGG, AVI, MPC, MOV, QT, AIFF, AU, AC3, WMA or 3GP to WAV, MP3, MP2, OGG, AC3, VOX, WMA or AMR format.