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19.

There are many audio conversion applications for Windows available for download, and some of these can be obtained free of charge. These applications are also sometimes referred to as <emphasis>audio (re)encoders</emphasis>. Your choice of application depends on the formats which you wish to convert from and to. See websites such as <ulink url="http://www.download.com/Rippers-Encoders/3150-2140_4-0.html?tag=dir">Download.com</ulink> for a list of potentially useful applications.