Switch Audio File Converter is a simple, free application that will let you convert numerous audio formats, so you'll never have to miss out on a song again.
In its favor, Switch can handle a large number of formats and converts quickly. There are a number of customizable options that run from general configuration to specific settings for individual files. The interface is clear and easy to use, and Switch even has a nice Convert Audio Stream option.
Unfortunately, for every plus, there's a negative. In the last version, Cyril pointed out several problems, namely that the ToolBox feature is actually a link to download extra software from the developer's website and the CD information feature doesn't seem to work.
Neither of these issues has changed in version 2. If they don't bother you, Switch is a perfectly functional program, but there are plenty of other programs out there that do the same job - without the rough edges.
Switch does the job, but isn't exactly a 5-star program.