Converts audio formats from one to another, extract audio from video or record audio to HD. Audio Converter is able to convert(audio encoder / decoder) audio files from one format to another directly from Explorer with ID3v2 Tag editing and new Mp3 (Lame) support. Converts (to/from) WAV PCM ( WAV sound files ), MPG, MP1, MP2, MP3 ( MPEG Layer-3 ), WMA ( Windows Media Audio ), ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM.Records from mic or cassette.