This guide will show you the basic steps on how to convert audio files between any audio formats with FLAV Audio Converter:
Step1- First, you should download the FLAV Audio Converter , and double click the exe file, then follow the Setup Wizard.
Once you finished setup, you could see the main interface:

Step2-Load the audio files you want to convert
Click "Add" button on the left top of the main window of the converter to select file you would like to convert

click "open" , and the file will appear on the main interface

also, you can drag the audio file to the main interface and drop it, and the audio file(s)will be added automatically.

Step 3 Prepare for the conversion
Choose a proper profile from the pull-down menu of "profile", and at the same time, you can choose audio quality grade from the pull-down menu of "audio quality", also, you can choose the proper output path with the help of "Destination".

Step 4 Start converting
Click "start" button on the bottom-right of the main interface,and the conversion program starts.

Step 5 - Find your converted file
After converting, you can open the output folder to check the converted files. If you don't change the output folder, the converted file can be found in the same folder as your original video.
Reference :
FLAV Audio Converter is a powerful total audio converter, all the conversions between any audio formats, such as flac to mp3, wma to mp3 can be finished with a few clicks.
FLAV Audio Converter also can be used as an audio extractor, it can help you extract the audio tracks from video files and convert to audio formats.
Absolutely professional audio converter, and you can get it only $23.95