1)   ImTOO Audio Maker 3.0.12.1122
ImTOO Audio Maker - ImTOO Audio Encoder is an integrative audio tool. It is an Audio Converter, an Audio Maker, an Audio Burner and a CD Ripper. As an Audio Converter, it can convert between MP3, M4A, WAV, WMA, MP2, OGG, AAC, AC3 etc.  As an audio CD Ripper, it can rip audio CD to audio formats including MP3, M4A, WAV, WMA, MP4, MP2, OGG, AAC and AC3. As audio CD burning software, it can convert and burn a...
Audio Maker, CD Ripper, Audio Ripper, Ripper, MP3 Converter, M4A Converter, WAV Converter, WMA Converter, MP2 Converter, OGG Converter,

 2)   Daniusoft M4A Music Converter 2.0.23
Daniusoft M4A Music Converter is a powerful yet easy-to-use converter that can convert m4a to other audio formats such as mp3, wav, ape. It has high conversion speed and supports batch mode.
M4A to MP3 converter, M4A converter,

 3)   ALO Audio Converter 3.0
ALO Power Audio Converter is an audio conversion tool that allows you to convert various audio formats WAV, MP3, MP2, MP1, MPEG, MP4, M4A, AAC, OGG, AVI, MPC, MOV, QT, AIFF, AU, AC3, WMA or 3GP to WAV, MP3, MP2, OGG, AC3, VOX, WMA or AMR format.
Audio Converter, AMR Converter, WAV Converter, MP3 Converter, WMA Converter, OGG Converter, MP4 Converter, M4A Converter, AC3 Converter, 3GP Converter,

 4)   OJOsoft M4A Converter 1.5.3.0218
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).
M4A Converter, Video to M4A Converter, Audio to M4A Converter, M4A to MP3, MP3 to M4A, M4A to WMA, FLAC to M4A, M4A to WAV, M4A to AAC, M4A to AC3,