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Free programs
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Windows
Free programs for Windows, page 297
Aiseesoft Audio Converter
Audio file converter that supports almost all common file formats, including AAC, AC3, AIFF, AU, FLAC, MP3, M4A, OGG, WAV, WMA, etc.
Aiseesoft Free Video Converter
Software to convert files from AAC, AC3, AIFF, AMR, AU, FLAC, MP3, M4A, MP2, OGG, WAV, WMA to FLAC.