Active WMA Studio

Active WMA Studio is an audio file converter. It supports just four formats: WMA, WAV, MP3 and OGG. Additionally, audio CD tracks can also be encoded to WMA.

The program can convert a file only to WMA or WAV (the only exception is the WMA format that can be encoded to any file type supported or resampled to the same format).
The interface of the application is clean, organized and very easy to use. It is split in three main areas: the folders tree, the list of files in the current folder and another list of files being prepared for batch conversion.
You can execute single-file conversions or multiple files can be selected and added to the batch queue. The problem is that they will be converted to WMA by default . If you want to convert them to WAV, for example, you can’t apply the setting to all files at once, so you have to change them manually for each individual file, which can be time-consuming and/or frustrating. On the bright side, batch jobs are executed fast and many operations can be automated (e.g. copying the ID3 tags from source file to output file, automatically naming each file after a custom-made pattern, etc).
Conversion quality is very high. Some changes do occur but they’re extremely hard to notice and they actually tend to make the audio output of the encoded file sound a little bit better than the original one.
Apart from the batch processing issue mentioned earlier, this is a very good program.