In addition to the other suggestions, you can look at switch audio 
converter:

http://www.nch.com.au/switch/

It comes in a free and a paid version, and the free version 
will do batch conversions to MP3 I think, while the paid one 
gives you a number of additional conversion options.  

On Dec 18, 2009, at 10:58 PM, COMPUTERGUYS-L automatic digest system wrote:

> From:    Bill L'Hommedieu <lhomme...@comcast.net>
> Subject: Audio File Conversion
> 
> I want to convert some .wma, .wav and au files to mp3. Any  
> suggestions on a utility to get this done? Thanks.
> Bill L'Hommedieu
> 
> 
> 


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