ChristmasIdea M4P Sound to APE Burner is an extremely easy to use cd ripper and MP3 to WAV decoder and WAV to MP3 encoder for Windows 9X/NT/Me/2000/XP. It copies the audio digitally-not through the soundcard-which enables you to make perfect copies of the originals. ChristmasIdea M4P Sound to APE Burner can also help you to burn your own customized CD from MP3 files. This Audio Converter converts audio files between 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. Its user-friendly interface supports both drag & drop and shell operation of Windows Explorer. Most work can be done automatically with a few mouse clicks. You can convert many files in batches regardless of their source formats and target formats. This Audio Converter also supports playback of all the audio files with its built-in player.