AVS Audio Converter, while expensive ($39) is my favorite converter, and works wonders. I like it's easy to understand UI, it's ability to convert a list of songs (A list, btw, that you can easily edit before converting. Want to convert an album that's in FLAC form to MP3, except for the 3rd, 6th, and 8th track? No problem. Load the album in the list, select those tracks that you don't want to convert, and delete them from the list. Easy!) and it can even take audio from a video, a task that while seems easy, I've found difficult to do before this program (and to this day I find myself doing it for friends who are clueless).