Online: media.io - http://media.io/ - can produce MP3, WAV, WMA and OGG. No quality selection available. Windows: Audacity - http://audacity.sourceforge.net/ - can produce Import and export WAV, AIFF, AU, FLAC and Ogg Vorbis files with your choice of quality format. Also available for Mac. Mac: MediaHuman Audio Converter - http://www.mediahuman.com/audio-converter/ - can produce AAC, AIFF, ALAC, FLAC, MP3, OGG, WAV and WMA with your choice of quality format.