MediaCoder - universal audio/ video transcoder

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