Windows only: Free application Xrecode converts your audio files from popular formats to any of the same formats. While it may not have the complexity and advanced features of previously mentioned MediaEncoder Audio Edition, it's also less complicated to use—just drag files you want to convert into Xrecode, choose the output format, and get started. Xrecode also sets itself apart with smart options for splitting audio by CUE files or by silence—perfect for quickly splitting large audio files, like your vinyl-to-MP3 conversion. Xrecode is freeware, Windows only. Xrecode [via FreewareGenius]






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