SoundConverter is software for batch converting sound files between formats. It's free for files under 500K and $14 for a license. Tags are supported for mp3, ogg and flac files.
Just set the options and drag in sound files to the app window or onto the app icon. If a folder is dragged in, SoundConverter will recursively descend all subfolders and convert found files.

Support Formats:
4xm, 8svx, aac, ac3, aif, aifc, aiff, al, amr, ape, asf, au, auto, avi, avr, cdr, cvs, dat, dv, fap, ffm, flac, gsm, h263, h264, hcom, ircam, la, lu, m4a, m4v, mat, mat4, mat5, maud, mov, mp2, mp3, mp4, mpeg, mpeg1, mpegts, mpg, nist, nul, ogg, paf, pcm, prc, pvf, raw, rawNVF, redir, rm, rtp, rtsp, s16be, s16le, s8, sb, sd2, sd2f, sdp, sf, sffd, shn, sl, smp, snd, sndt, sph, svx, sw, txw, u16be, u16le, u8, ub, ul, uw, vms, vob, voc, vorbis, vox, w64, wav, wma, wve, xi

The license of this software is Free Trial Software, the price is $14.00, you can free download and get a free trial before you buy. If you want to get a full or nolimited version of SoundConverter, you can buy this audio converter software software.