FLAC Converter - Free FLAC Converter, Convert M4A to MP3, Convert Music to M4A, Convert YouTube to M4A
Sound Normalizer - Gain FLAC Mp3 MP4 Wav ALAC AAC Ogg APE audio files
FileEagle.com - fre:ac is a free audio converter and CD ripper with support for various popular formats and encoders. It currently converts between MP3, MP4/M4A, WMA, Ogg Vorbis, FLAC, AAC, WAV and