Let you convert your audio files among MP3, WMA,OGG,MP2,WAV( PCM, DSP, GSM, ADPCM ), G721, G723, G726, VOX, ALAW, ULAW. With this extremely easy to use software you can convert files in batch regardless of their source formats and target formats. Built-in player is provided.
Rapidshare:
http://rapidshare.com/files/46733130/Arial.A.C.v2.3.53.rar
or Depositfiles:
http://depositfiles.com/files/1392690