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Moo0 Mp3 Converter (formerly called Moo0 Audio Converter, Moo0 Audio Type Converter) is a very practical audio format conversion and extraction tool, supports the conversion between various audio formats (including 3GP, AAC, AC3, AIFF, AMR, AU, FLAC, M4A, MOV, MP3, MP4, RA, RM, WAV, WMA, PCM, and so on). Better yet, it’s completely free and pretty easy to use.