One of the major limitations of Windows Media Player and iTunes are the number of audio formats that they support. Apple has a tradition of using proprietary formats, and iTunes is no exception. Windows Media Player can handle a wider range of formats if external add-ons and codecs are uploaded.
dBPoweramp Convertor is only designed to do one thing: to convert audio files from one format to another, However, it does this very well with good reliability and performance and provides a very simple interface to do it.

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