Smart Converter is the best audio tool when you compare features and quality with the price. The program completes conversions between WAV, MP3, AVI audio, WMA and many other formats in seconds.

Features: This program will let you convert various audio format files to another such format. For example you will convert MP3, WAV(compressed and uncompressed), WMA (Windows Media Audio 9), OGG, MP2, MPC, RAW audio, VOX, MPC, G.726, G.723, G.721, AIFF and AU files to MP3, WAV(compressed and uncompressed), WMA (Windows Media Audio 9), OGG, MP2, MPC, RAW audio, VOX, MPC, G.726, G.723, G.721, AIFF and AU files. That range of formats covers practically all the audio formats in use today. Convertng between formats becomes an easy task. Once you have chosen the file to be converted from the file dialog box, the process is automatic.

All it takes are a few mouse clicks. While default settings are set for optimum results there are quite a few parameters you can set for results to your liking for the MP3 and OGG formats. For the MP3 format conversion you can set bit rate, max bit rate, channel mode, emphasis, VBR quality, use VBR, use low pass filter, use psycho acoustic analysis. OGG quality settings are available for the OGG format conversions. On the interface you have controls to select a list of files to convert. You can monitor overall progress on the progress bar below the list. The output MP3(OGG) file is written to the same folder where the source WAV file is located.

Overall: A handy converter that is easy to use.