MusicPod is a multi-purpose audio software with high-performance for managing, playing, converting merging and splitting tons of audio/ video files. It handles a wide variety of formats and allows you to convert more than 40 audio/video formats [ Audio: APE FLAC OGG WMA MP3 WAV (PCM, Creative/ MS/ IMA ADPCM, ALAW, ULAW) Raw PCM LPCM AAC M4A M4R eAAC+ AAC+ AU AIFF AMR AWB VOC RA AC3 TTA MPC CDA (CD) MP1 MP2 G721 G726 VYF, Video: MOV 3GP VOB (DVD) MP4 M4V RM RMVB WMV ASF MPG DAT (VCD) FLV AVI ] to MP3 WAV AU AIFF WMA OGG APE FLAC AC3 CD MP2 AMR AWB AAC M4A PCM. It's easy to use, fast, powerful and versatile! You can use it to manage and play audio/ video files with a familiar and comfortable Explorer-like user interface, or convert, merge, split your favorite songs easily! It frees you from the restrictions of different audio formats enabling you to listen to them freely on any media player, including MP3 player, iPod, mobile phone, PSP, computer, Hifi and car. You can also change sampling rate, bits per sample, bitrate, volume and channels of a music file to maximize your listening experience! Convert 40+ video & audio formats to MP3, WAV (PCM, IMA ADPCM, ALAW, ULAW), Raw PCM, AU, AIFF, WMA, OGG, APE, FLAC, MP2, AMR, AWB(AMR-WB), AAC, M4A, M4R, AC3. Transfer format for iPod, iPhone, Mobile phone, Zune. Merge audio files into a single file. Split one audio file plus cue sheet into seperate tracks or files. Burning Audio CD. Recording sound, live music or cassette tape from Microphone/ Line-in jacks into MP3, FLAC, OGG, WMA files. Full decode and high-quality encode. High-speed encoding and decoding. Full support for VBR (XING, VBRI). Convert from 24bit/32bit (HD) High Definition Audio. 4/6-channel AC3/ WAV/ Raw PCM encoding. Change sampling rates, bits per sample, stereo/ mono channels, bitrate. Faster than conversion online. Batch conversion. Keeping ID3 Tag.