Needing to change audio formats on Windows comes up more often than expected: a file that won't open in the car stereo, a FLAC track that takes up too much space, a project that calls for WAV instead of MP3. The converters in this category handle those cases without overcomplicating things: they support all the common formats, let you adjust bitrate and sample rate, and most offer batch conversion so you're not doing it one file at a time.
