1)   ACM Converter ActiveX (OCX) 1.0
ACM Converter ActiveX 1.0 for software developers can convert ACM WAV files from one format to another. Supported formats are: AC3, CCITT A-Law, CCITT u-Law, DSP Group True Speech, GSM 6.10, IAC2, Lame MP3, OGG Vorbis, DPCM, PCM, and more...

 2)   IPod Music Converter 5.2.3.3
IPod Music Converter is a handy software to convert audio files from one format to another according to your wish with best quality and saving them to your iPod.

 3)   Cool Music Converter 7.4.0.10
Cool Music Converter is a wizard-styled audio converter utility program that allows you to convert audio files between WAV, OGG Vorbis, MP3, MP2, Microsoft ADPCM, WMA, VOX, AAC, M4A, AMR and other well-known media formats according to your wish.