A free program for Android, by AbyKaby.

“Audio Converter: mp4, mp3, wav, m4a, aac etc.” is a free audio converter app that will convert any audio file into different formats. It is very easy to use and has a user-friendly interface. You just need to select the audio file and select the format you want to convert it to. After that, you just need to click the convert button and it will do the conversion for you. Once the conversion is completed, you will be able to listen to your file in the desired format.

The main advantage of this app is that it is very easy to use and doesn’t require any special knowledge to use it.

The app is capable of converting audio of many formats, including mp3, wav, m4a, aac, wma, flac and more.