MuvAudio

In addition to listening to music, it is a program that has the ability to convert music files to each other. It supports MP3, WMA, OGG, MP4, FLAC, WAV music file formats.

 Convert audio files that other programs can't
  convert it to a format that can be played on any audio device.
  It's your voice and you should be able to do it
  To listen to it wherever you go.