AudioCommander 4.0
Powerful and fast batch converter for CD, MP3, WAV, WMA, OGG, AAC, AC3, AIFF, AU, VOX, RAW, PCM, ADPCM, A-LAW, u-LAW, MP2, FLAC, ALAC, AMR, M4A, MP4, or WavPack through highly configurable command-line or easy-to-use interface, and settings for complete output control 
Settings for bitrate, frequency, channels, logging, and FreeDB. Convert an entire folder (recursive subfolder support), wildcards, and comma delimited filenames or any combination.