MediaCoder - universal audio/ video transcoder
from Diigo
Free conversion - no download required - Zamzar
Koyote Soft
Online Audio Converter (MP3, WAV, Ogg, WMA, M4A, AAC) – media.io
Converting WMA to MP3 for iPod? :: Online Tech Support Help :: Ask Dave Taylor!®
FREE Audio Converter | MP3 Music Converter by Freemake