yo recomiendo el Itunes ya que es gratis y muy bueno tambien pero si quieres la neta entonces usa Adobe Audition 3 que viene con todo

Adobe - Audition 3.0 : Features

Support for more than 20 file formats

Work with files from a wide array of sources and deliver them in the audio format you need. More than 20 file formats and variations are supported, including Windows® PCM (WAV), OGG, AIFF, MP3, and WMA.