Pretty useful tool with handy interface, allowing you to encode WAV, MP3, OGG files and Audio CD(jitter correction, CDDB support) to WMA 9 format with variety of format settings and also performs reverse conversion decode MP3 and OGG files to WAV PCM. You can encode and decode audio files one by one, and use built-in batch process in case of mass conversion. This tool allows you to edit ID3v2 Tags, copy it from one file to another while recoding.