Freemake Audio Converter converts music files between 50+ audio file formats, including MP3, WMA, WAV, M4A, AAC, FLAC, and more.
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Flacon is an open-source audio file encoder that allows you split a single large audio file containing the entire album into separate audio tracks.
fre:ac is an audio converter and CD ripper with support for various popular formats and encoders. It converts freely between MP3, M4A/AAC, FLAC, WMA, Opus, Ogg Vorbis, Speex, Monkey's Audio (APE), WavPack, WAV, and other formats.