fre:ac is a free audio converter and CD ripper with support for various popular formats and encoders. It currently converts between MP3, MP4/M4A, WMA, Ogg Vorbis, FLAC, AAC, WAV and Bonk formats.
With fre:ac you easily rip your audio CDs to MP3 or WMA files for use with your hardware player or convert files that do not play with other audio software. You can even convert whole music libraries retaining the folder and filename structure.
The integrated CD ripper supports the CDDB/freedb online CD database. It will automatically query song information and write it to ID3v2 or other title information tags.
Features (click an entry to see details)
* Converter for MP3, MP4/M4A, WMA, Ogg Vorbis, FLAC, AAC, WAV and Bonk formats
* Integrated CD ripper with CDDB/freedb title database support
* Portable application, install on a USB stick and take it with you
* Multi-core optimized encoders to speed up conversions on modern PCs
* Full Unicode support for tags and file names
* Easy to learn and use, still offers expert options when you need them
* Multilingual user interface available in 37 languages
* Completely free and open source without a catch
Reference: http://www.freac.org/