Altdo Video to AMR MP3 ACC Converter
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This software is a powerful multi-format converting tool for audio with high speed and without movie quality loss.
It can convert 3gp,avi,asf,mov,wmv,mp4,m4v,mpeg,mpg to amr,mp3 aac format.
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Pricing $29.95 USD.
Download trial version here.
The official page can be found here.