amr to mp3 converter
Free   
6

Convert all your AMR files to MP3 and the other way round with complete ease.

super mp3 wav converter
Trial   
18

Tool to convert files from WAV to MP3 formats.

cdex

CDex

 2.24
Free (Open Source)   
2

This program is a fantastic tool for conversion of audio CD files to MP3 and viceversa