EowMultiSound is a sound format converter that supports Mp3, Ogg and wav.
It means that you can convert: Wav to Mp3, Wav to Ogg, Mp3 to Wav, Mp3 to Ogg, Ogg to Mp3 and Ogg to Wav.
But you can change the format of a given format too. For example if you want to change the sampling frequency of your Wav file or if you want to convert a stereo Mp3 to a mono Mp3 you can.
Freeware by Meow-prod