Technical specifications:
https://www.poikosoft.com/audio-converter
■ Output audio formats
AAC, HE AAC v1 (eAAC), HE AAC v2 (eAAC+), PCM, Monkey'sAudio, FLAC, Apple Lossless, MP3, Vorbis, Opus, Windows Media Audio, WavPack, Musepack
■ Output file formats
aac, aif, ape, cue, flac, m4a, m4b, m3u, mp3, mp4, ogg, opus, wav, wma, wv, mpc
■ Input audio formats
AAC, HE AAC v1 (eAAC), HE AAC v2 (eAAC+), PCM, Monkey's Audio, FLAC, Apple Lossless, MP1, MP2, MP3, Vorbis, Opus, Windows Media Audio, WavPack, Musepack
■ Input file formats
3g2, 3ga, 3gp, aac, ac3, aif, aiff, ape, asf, au, avi, caf, cue, divx, dsf, dts, dtshd, dv, eac3, flac, flv, m2ts, m3u, m4a, m4b, mka, mkv, mov, mp1, mp2, mp3, mp4, mpc, mpeg, mpg, ogg, oma, omg, opus, ra, ram, rm, shn, spx, tak, tta, vob, w64, wav, webm, wma, wmv, wv
■ Supported audio modes
Stereo, Mono, 5.1*, and 7.1*
■ Supported sample rates
8 kHz - 192 kHz
■ Supported bit depths
8-bit, 16-bit, 24-bit, 32-bit*, 32-bit float *, 64-bit float *
■ Audio accuracy
Audio is processed in 32-bit float accuracy for best results. Supports gapless encoding and decoding. Uses gapless sample rate conversion.
■ ReplayGain
Uses ITU-R BS.1770 / EBU R128 loudness calculation algorithm for best accuracy
■ Internet disc databases
GD3, MusicBrainz, Freedb
■ CD/DVD Burning
Supports burning from Cue Sheets (.cue). Supports CD-Text burning. Supports ISO-9660/Joliet, and UDF filesystems
■ Supported operating systems
Windows 10, Windows 8, Windows 7, Windows Vista, Windows XP
■ Supported platforms
Native 32-bit and 64-bit versions
■ Special features
Optimized performance by utilizing multi-core and special multimedia instruction sets (MMX, SSE, SSE2, SSE3, SSE4, AVX, AVX2)
* input only