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Power Audio Converter

Smart Audio Converter is an powerfull and efficiency tool used to convert audio formats,it supported formats are MP3, WAV, WMA, AC3, OGG, MPEG..,full version available here..,downoad..,

Download links

Smart Audio Converter for xp,vista,windows7

http://rapidshare.com/files/226369948/smart-audio-converter-setup.exe