ImTOO PSP Music Suite 2.1.55.1117b
Converting DVD, VCD, WMV, MPEG, AVI, WAV, WMA, ogg etc. to PSP music MP3 format
License:Shareware, 39.00 to buy Size: 9523KB

Mini-stream Ripper 1.58
Rip CD or convert the music in RM/WAV/WMA/MP3/OGG/FLAC format to other format!
License:Shareware, 28.00 to buy Size: 3197KB

Music Converter 1.0
Converts and calculates MIDI keys, loop BPMs, delay times, sample size etc.
License:Freeware, 0 to buy Size: 841KB

dBpowerAMP Music Converter 9.0a
One of those must have utilities, indispensable for converting audio files from one format to another
License:Freeware, 0 to buy Size: 1.47MB