1)   OJOsoft M4A Converter 2.7.4
It can convert M4A files to MP3, MP2, WMA, OGG, MP4(audio only), AAC, AC3, WAV. This converter not only converts M4A files to audio formats , but also supports converting video and audio files to M4A, AAC, MP4(audio only).

 2)   EZ MP3 Creator 4.7.51
EZ MP3 Creator is a good tool used to extract digital music from audio cd and encode them into MP3s, Oggs or WMAs. With it ,you can create MP3, Ogg, WMA and Wave files with perfect quality and high speed. EZ MP3 Creator has the ability of querying CD informations such as album, artist, track titles from freedb server over internet. These informations can be save as MP3 ID3 tags or Ogg comments. EZ MP3 Creator works with a wizard interface, so it is very easy ...

 3)   OJOsoft MP3 Converter 2.7.3
It can convert various video and audio files to MP3, MP2. Moreover, it can easily convert MP3 files to audio formats like WMA, M4A, AAC, OGG, AC3, MP2, 3gp, mp4, WAV etc. 

 4)   M4A MP3 Converter 4.2.967
M4A MP3 Converter converts M4A/M4B to MP3 and MP3 to M4A/M4B quickly. The software is an easy to use audio converter that supports more than 110 audio and video files, and keeps ID3 tag when converting. It is full compatible with Vista and Windows 7.

 5)   RER M4A Converter 3.7.4
RER M4A Converter is a professional audio converter to convert M4A files to MP3, MP2, WMA, MP4(audio only), AAC, AC3, WAV and convert audio files to M4A.