Hi )

If you use Windows XP and newer , and you need comfortably do convert audiofiles from all to all , you can use my solution for XMPlay https://www.un4seen.com/forum/?topic=20922.0;all , why this ? In this solution maked with uncompromising quality for compress audio files ) , also this solution can :
1) read and disassemble into tracks CUE
2) do transcode from any audio format to audio formats whitch offer in list )
3) do transcode with fully control samplerate from 8000 to 48000 Hz (this was limited because two file if was use 96000 or any other samplerate not was identicaly if do compare in Total Commander) , bitdepth 8 or 16 bits (this limited this was limited because two file if was use 24 or 32 bit was not identicaly if do compare in Total Commander )
4) my methods in low or ver low bitrates trying maximum save source data )
Important , I not author XMPlay , also I not author audio compressors , SOX , FFMPEG , and those applications whitch I use , for add-ons transcoders for audio files, this graphic shell )
how use this ) run XMPlay and press shift+e or select file and press right click mouse and select tools -> transcode )

With best reggards )