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Music Converter is an application with GUI that allows mac users to convert audio files to many popular formats. The conversion process done by Music Converter is based mainly on FFmpeg.
The user interface for Music Converter is very simple to use and supports the drag and drop feature for converting audio files. Here are some of the formats supported by Music Converter:
MP3, WAV, AAC, FLAC, M4A, M4R, WMA, FLV, M4A, AIFF, etc.
With Music Converter, you can also create iPhone ringtones, edit track information (album, artist, etc.) as well as the possibility to import converted audio files to iTunes. Music Converter is available as a freeware and is compatible with Mac OS X 10.6 and later versions of OSX. You can download it here.