Switch Audio File Converter is a simple, free application that will let you convert numerous audio formats, so you'll never have to miss out on a song again. The app is available from Windows XP to Windows 11.
 

Switch can handle a large number of formats and converts quickly. There are a number of customizable options that run from general configuration to specific settings for individual files. The interface is clear and easy to use, and Switch even has a nice Convert Audio Stream option.

Switch is a perfectly functional program, but there are plenty of other programs out there that do the same job.

Switch does the job, but isn't exactly a 5-star program.