Aiseesoft Audio Converter 

This program is more than its name implies. Besides helping you convert your sound files between multiple audio formats, this application also enables you to extract soundtracks from your favorite movies, join multiple songs into a single file, and trim audio files with just a few clicks.

Aiseesoft Audio Converter works with a wide range of video and audio formats, supports batch conversion, and features built-in editing options. Furthermore, you can choose individual output profiles when converting more than one file at a time.

In my testing, I imported one video file (MTS format) and audio file (OGG format). I was able to choose separate output profiles, preview the files, and then export them to the selected output format.

The only problem I had with this audio converter while testing its capabilities was that it sometimes failed to import data with drag-and-drop actions. To be more exact, nothing happened when I tried to load audio and video files by using drag-and-drop actions.

Still, Aiseesoft Audio Converter proves to be a reliable solution for converting media files to sound formats. It's easy-to-use, preserves the quality of the original files, and comes with an affordable price.