Happiness Audio M3U Player 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. Happiness Audio M3U Player is an easy-to-use tool. You do not not need any audio expertise. Rip Music CDs! A one click option to import all your CDs to your computer! This is how you make your own MP3s! Rip to MP3, OGG, WMA or WAV.