A free app for Android, by The AppGuru.
Audio Converter To Any Format is an easy-to-use application for converting audio files to different formats. It supports a wide range of formats, including mp3, ogg, wav, flac, aac, wma, wv, aiff, m4a, and more.
To start using the app, select a file and click on the “Convert” button. You will be able to choose between different formats, depending on what you want to convert to. The app will then start converting and you will be able to see the progress of the conversion in the “Status” section.
The “Convert” button will automatically appear when you select a file. You will need to click on it to start the conversion.