Audio conversion software converts audio file formats from one form into another (for example, from FLAC into MP3). Many include the ability to select encoding parameters for each of the output file formats selected to obtain Voice, CD, Telephony and Radio quality sound.
A converter analyses the format information in the audio file and uses a decoder to decompress it to the raw audio. It then sends the raw audio to a coder executable which then applies the encoding information selected for the file format type. The tools that do this are often called codecs (a portmanteau of 'compressor-decompressor').
Some popular software in this category include: