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Eufony Free Audio Playe can play MP1, MP2, MP3, WAV (PCM, IMA ADPCM, ALAW, and ULAW), CDA, OGG, AAC, eAAC+, AAC+, TTA, FLAC, APE, MPC, VOC, G721, G726, VYF, M4A, WMA, AMR, AWB. http://www.softe.net/audio_converter/