Altdo Convert MP3 Master
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This software is a powerful tool for converting almost all kinds of audio and video files to MP3 files.
It supports avi, divx, xvid, mpeg, mpg, dat, vob, wmv, asf, rm, rmvb, mov, qt video and audio formats.
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Pricing $34.95 USD.
Download trial version here.
The official page can be found here.