Main Benefits:

Performance optimizations for multi-core CPUs from Intel and AMD
Import Audio Files from Playlists (M3U, PLS)
Keep directory structure during conversion
Transfer audio tags during conversion
Retain the original file creation time
High precision sampling rate conversion between 8000Hz, 11025Hz, 16000Hz, 22050Hz, 32000Hz, 44100Hz, 48000Hz amd 96000Hz
High quality conversion between 8 bit, 16 bit, 24 bit, 32 bit(integer) and 32 bit(IEEE floating point)
Allows you to create CD compatible WAV files so you can burn them on a CD.
Shell Integration: By simply right clicking a file, folder or a group of files, you can start the conversion process from Windows Explorer.
Support Drag and Drop: You can convert files or folders by dragging and dropping them onto the software's desktop icon or main window.

Batch conversion: You can convert many files in one batch regardless of their source formats.
Allows you to convert entire folders and sub-folders
Close integration with other audio tools like sound recorder and sound editor
Compatible with Windows XP, Windows Vista, Windows 7