1)   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,

 2)   RER M4A Converter 3.2.0.0820
RER M4A Converter is a professional audio converter to convert M4A files to MP3, MP2, WMA, MP4(audio only), AAC, AC3, WAV and convert audio files to M4A.
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,