Merry CD MP2 MP3 to M3U Creator is an audio conversion tool. It converts audio files among MP3, WAV, WMA(Windows Media Audio), OGG, and AAC formats. You can convert multiple files in a single batch, regardless of their sources and target formats. The audio-format conversions are performed without any temporary files, allowing high conversion speeds. Merry CD MP2 MP3 to M3U Creator is an easy-to-use tool. You do not not need any audio expertise. It rips audio CD tracks and saves them into audio formats such as mp3, wav, wma (Windows Media Audio), VQF (Yamaha SoundVQ), orOGG Vorbis, converts MP3, CD, CDA, CD-R, DVD-Audio, AAC, AC3, ID3, M3U, M4A, M4P, MP3 ID3 Tag, OGG, RA, WAV, WMA, MP2, APE, VQF, MPC, AMR, Midi, WAVE, and RM from one to another on-the-fly, resamples MP3 to MP3, WAV to WAV, WMA to WMA, OGG to OGG for changing bitrates, frequency, and other options. MP3 Encoder supports CBR (Constant Bit Rate) and VBR (Variable Bit Rate).