Audio Conversion Studio 2.1
Audio Conversion Studio can convert your music files from one format to another 
It support MP3, WMA 9, OGG, WAV formats and allow you to do most popular WMA to MP3 converting. Also it contain audio CD ripper, which can convert to MP3, WMA, OGG, WAV. So if you want a converter, encoder, decoder, and a ripper with WMA 9, MP3, OGG, WAV & CD audio format and ID3 v2 Tag supporting all in one – get your copy at http://www.convert-wma-mp3.com