Smart Audio Converter and Smart CD Ripper   
by Smart Soft   

Smart Audio Converter converts between WAV (compressed and uncompressed), MP3, WMA (Windows Media Audio 9), AVI audio, WMA and many other formats.
Smart CD Ripper is one of the quickest and easiest to use tools of its kind. The program extracts audio CD tracks to audio formats MP3, WAV, and OGG in seconds.