You can use Winamp 5.32 you can easily convert your audio files from one format to another (including mp3 for Pro users).
Select the files you want to convert from your Winamp media library, right-click and use the ‘Send to: Format Converter‘ action to quickly transcode your music to one of the tons of format options available in Winamp. The free version of Winamp can encode to AAC, aacPlus, FLAC and WMA.
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