ezConverter is a program that is designed to make it easy to convert your audio files between various formats. Converts between WMA, MP3, MPEG, and many more formats. ezConverter also takes input directly from your sound card, allowing you to record from analog inputs or from the output of other programs. The publisher advertises it as fast and easy. You can download a trial version from the web site, but registration is going to set you back roughly $US 25.

Version 1.1 was shipping as of March, 2003.

http://ezc.goldlimit.com/index.htm