Xrecode: Simple utility for converting audio formats
The free Windows utility supports MP3, WMA, OGG, APE, FLAC, WavPACK, AAC, ALAC, and WAV audio. You can convert files one by one or perform batch conversion jobs. And if you want to encode the same file using multiple formats, you can do that too. For example, if you have some WAV audio files that you want to convert to MP3, OGG, and FLAC, all you have to do is drag and drop them onto Xrecode, select "multiple" and check the boxes next to those formats.