Here is a list of 6 amazingly free MP3 Converters which makes audio conversion perfected, effortlessly convert between different formats. You can convert audio files from many different file formats to mp3, wav or wma. For example convert wav to mp3, mp3 to wav, wma to mp3 and many other formats.

FreeRIP

FreeRIP is a Windows software that lets you extract audio CD tracks and save them to WMA, MP3, Ogg, Wav, or FLAC audio files (this process is known as CD ripping or CD to MP3 conversion)

Link : http://www.freerip.com/

Koyotesoft

Free Mp3 Wma Converter can Convert all your Mp3, Wma, Ogg, Aac, M4a, Ac3, Ape, Flac, Wav files. You will be able to convert you itunes music library (m4a format) to mp3, wma, ogg, etc…

Link: http://www.koyotesoft.com/indexEn.html

Switch Audio Converter

Audio converter for Windows or Mac OS X. Convert audio files from many different file formats to mp3, wav or wma. For example convert wav to mp3, mp3 to wav, wma to mp3 or many other formats.

Link: http://www.nch.com.au/switch/index.html

BonkEnc – Free audio converter

BonkEnc is a free audio converter and CD ripper which integrates various popular formats and encoders. It currently supports MP3, MP4/M4A, Ogg Vorbis, FLAC, AAC, and Bonk files

Link: http://www.bonkenc.org/index.php

SUPER – Universal Player Encoder & Renderer

If you need a simple, yet very efficient tool to convert (encode) or play any Multimedia file, without reading manuals or spending long hours training, then SUPER © is all you need. It is a Multimedia Encoder and a Multimedia Player, easy-to-use with 1 simple click.

Link : http://www.erightsoft.com/SUPER.html

MediaCoder

MediaCoder is a free universal batch media transcoder, which nicely integrates most popular audio/video codecs and tools into an all-in-one solution. With a flexible and extendable architecture, new codecs and tools are added in constantly as well as supports for new devices.

Link : http://mediacoder.sourceforge.net/index.htm