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There are many excellent audio file converters available that allow you to convert audio files between different formats. The choice of the best audio converter depends on your specific needs, such as the input and output formats, ease of use, and additional features. Here are some popular and highly regarded audio file converters:

1. **Freemake Audio Converter**:
   - Freemake offers a user-friendly audio converter that supports a wide range of input and output formats. It also allows you to extract audio from video files.

2. **Audacity**:
   - Audacity is a free, open-source audio editing software that includes basic audio conversion features. It's powerful and versatile, making it a great choice for more advanced users.

3. **MediaHuman Audio Converter**:
   - MediaHuman provides a straightforward audio converter for both Windows and macOS. It supports a variety of formats and allows batch conversion.

4. **dBpoweramp**:
   - dBpoweramp is a comprehensive audio converter with support for a vast number of formats. It offers a range of additional features for audio enthusiasts.

5. **Switch Audio File Converter**:
   - Switch is a user-friendly audio converter that supports a wide range of formats. It includes batch conversion and can be used on both Windows and macOS.

6. **Online Converters**:
   - There are various online audio converters like Online-Convert (online-convert.com), which allow you to convert audio files without the need for software installation. These can be handy for quick conversions.

7. **XLD (X Lossless Decoder)**:
   - XLD is a free, open-source audio decoder and converter specifically designed for macOS. It excels at handling lossless audio formats.

8. **Fre:ac**:
   - Fre:ac is an open-source audio converter and CD ripper with support for a wide range of formats. It's available for Windows, macOS, and Linux.

9. **Format Factory**:
   - Format Factory is a multifunctional media converter that can handle audio, video, and image conversions. It's available for Windows.

10. **HandBrake**:
    - While primarily known for video conversion, HandBrake also supports audio conversion and can be used to extract audio from video files.

Before choosing an audio converter, consider the specific formats you need to work with, the platform you're using (Windows, macOS, Linux), and any additional features you may require, such as batch processing or advanced settings. Be sure to download or use converters from reputable sources to ensure the security of your files and system.

And it is one of the top audio converters to deal with audio files losslessly (It supports File exporting to 16-bit PCM WAV and AIFF). Audacity also works well for simple audio conversions. It supports MP3, WAV, AIFF, AU, and OGG inputs and MP3, WAV, and OGG outputs.
 

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