XMedia RecodeBy Sebastian Dörfler : Recode.com
XMedia Recode can convert almost all popular audio and video formats, including 3GP, 3GPP, 3GPP2, AAC, AC3, AMR, ASF, AVI, AviSynth, DVD, FLAC, FLV, H.261, H.263, H.264, M4A , M1V, M2V, M4V, Matroska (MKV), MMF, ...