Eufony Free Audio Player is a powerful audio player. It handles a wide variety of formats and allows you to play over 40 audio/video formats [ Audio: APE FLAC OGG WMA MP3 WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW) Raw PCM AAC M4A eAAC+ AAC+ AU AIF AMR AWB VOC RA AC3 TTA MPC CDA (CD) MP1 MP2 G721 G726 VYF Video: MOV 3GP LPCM VOB (DVD) MP4 M4V RM RMVB WMV ASF MPG DAT (VCD) FLV AVI ].

Features:

raw PCM files player.
AC3 (Dolby Audio Coding 3) player.
MPEG-1 Audio such as MP1, MP2, MP3 player.
Nokia eAAC+, AAC+ player.
Play AAC (Advanced Audio Coding), M4A (MPEG-4 Audio), MP4 (MPEG-4 Video) for iTunes/iPod/iPhone. (except M4P)
Play AU used in unix/linux os.
Play aif/aiff used in apple mac os.
Play RA (Real media audio), RM, RMVB (RealMedia Variable Bitrate).
free Ogg Vorbis player.
Play audio of VOB (DVD) with ac3 or lpcm codec, DAT (VCD) with mp2 codec.
Play audio of 3GP video, MPG (MPEG-1/2 Video), apple quicktime MOV, iPod M4V, FLV (flash video.
AMR, AWB (AMR-WB) ringtones player.
WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW) player.
Play uncommon sound like MPC, G721, G726, VOC (Creative Labs Sound).
Play lossless audio including APE (Monkey's lossless audio compression format), cross-platform FLAC (Free Lossless Audio Codec), TTA (The True lossless Audio).
Play Windows Media: WMA (windows media audio), WMV (windows media video), ASF. (except DRM-Protected windows media files)
Playback modes: repeat, sequence and loop.
Seeking in milliseconds accurately and quickly during playback.
Full support for VBR (XING, VBRI).
Play 24bit/32bit High Definition Audio (HD).
Play 4/6-channel audio.
Explorer-like user interface, very easy to use, no training required.
Copying, cutting, deleting, renaming files, and creating folders.
Sorting by File name, Title, Artist, Length, Type, Quality, Size and Date Modified.
Highlighting file format with colors in the player.

http://www.softe.net/audio_converter/