If you are looking for a completely free audio converter that has the same options as the paid ones, you must try Free Audio Converter.
This brilliant application allows for converting among the most popular audio formats, including WAV, MPG, MP1, MP2, MP3, WMA, ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, Ogg, CDA, among others, being able to transform them among themselves, as many times as wanted.
Its interface is modern and simple, with all options displayed in the main menu, available just one click away, making Free Audio Converter a very easy to use tool.
You just have to select the file you want converted and the programme will guide you through the whole process.
Do try using Free Audio Converter that is also completely free.