Audio File Format Converter APP can convert almost any audio and video format.

Audio and video formats can be converted to the following audio formats:
MP3,WAV,WMA,AAC,AC3,AIF,AIFF,AIFC,AU,CAF,FLAC,M4A,M4B,MOV,OGG,OPUS

The conversion result and the conversion source file are in the same directory, and the storage directory can be modified.
One-time purchase to use, no functional limitations.
Supports switching multiple languages; after switching languages, you need to restart the app to take effect.
Please note that this app may not support Windows 10 S.