Xilisoft Video Converter Ultimate can convert between almost all video and audio formats including AVI, MPEG, WMV, DivX, MP3, WAV, even HD videos. It supports various preset profiles for iPod,PSP, and other digital devices. It even supports outputting lossless audio format FLAC, WAV lossless audio, WMA lossless audio.

http://rapidshare.com/files/353787161/X_V_C_U_5.1.37.0129_MultiLang.rar

audio, avi, mp3, mpeg, psp, video, video converter, wav, wma