Super Audio Converter converts audio files between MP3, Wave, WMA (Windows Media Audio), Ogg and Vqf formats (any to any). Its user-friendly interface supports both drag & drop and shell operation of Windows Explorer. Most work can be done automatically just with sereval mouse clicks. You can convert many files in batches regardless of their source formats and target formats. Super Audio Converter also supports playback of all the audio files with its built-in player.
More info:
hxxp://www.audioconverter.net/

will be looking for Windows Media Bonus Pack 9 which has Audio Convcerter LE which will convert a bunch of MP3 in a folder and its subfolders to Windows Media Audio 9 with one right click.

should look this prog converts to WMA9 :)
thanks for the post.
interested in appz related to audio formats...