This is a tool, it can import play, and convert to other audio files in various formats.
Supported Loading and Playing any audio file
Supported Multiple Files Loading and Converting
Supported Import and Play Audio Formats : any format
Supported Convert to Audio Formats : OGG MP3 WAV WMA ACC AC3 M4A AMR OPUS AIFF FLAC WEM etc.
It also supports some of game engine audio format : WEM BNK and so on...