Free audio converter with powerful and creative features - Xrecode

Xrecode is a free audio converter that can convert  between a wide range of audio formats.  Xrecode is optimized for converting multiple files in parallel in systems with muli-core CPUs. It can also perform CUE splitting of audio files as well as an experimental feature that detects automatically silences to split a large audio file.  Here are details of key features:

• User interface: simple interface with drag and drop feature, you can drag and drop files or entire folders for conversion.  Settings and other dialogs are very nicely intergrated into the interface such that they are only seen when they are needed.
• Supported filetypes:including MP3, WMA, OGG, WAV, APE, RealAudio, M4A, M4B, FLAC, AAC, WavPack.
• Parallel converting: you can set the number of files to convert simultaneously in general or you can do it in its advanced mode where you set it for each file type.
• Split by silence: this feature allows you to set  the volume threshold and the length of the gap in seconds that the program will look for to pinpoint gaps between songs. 
• CUE Splitting: just drag the CUE file into the interface.
• Other features: Unicode support. conversions retain tag information. command line supported.