From the developer: Ease Audio Converter Plus is a software which directly decodes one compressed format to WAVE or encodes WAVE to any compressed format. It converts the audio files digitally-not through the soundcard-which enables you to make perfect copies of the originals. You can decode compressed format to WAVE, so you can burn your own CD audio (Assuming you have a CD-R) or use your favorite audio editor. And you can also encode your WAVE files to any compressed format to small your files.

"Key Features: Easy to use, just one click of the button! Decode MP3,OGG,MP2,WMA,VOX,RAW,G721,G723,G726, ADPCM,DSP,a-LAW,u-LAW ,ALF2 and GSM into CD quality format WAVE files to burn. Encode WAVE to MP3,MP2,OGG,RAW,WMA,G721,G723,G726, ADPCM,DSP,a-LAW,u-LAW,ALF2,VOX,and GSM to small your files. Flexible settings - the default parameters of every format work in most cases, but you can change them easily to best suit your needs. Supports ID3v1,v2 tag (Artist/Title/Genre and so on).