Im looking for the Best audio converter.

I dont care if its free or not. Ill pay for the best. =p

Anyways, I dont work with tons of crazy audio formats, but support to converting all the file types would be nice. The main file type I am working with are 24bit 96khz-196khz .wav files,

Mainly, I just want the highest quality sound I can get, with a decent or low file size. Ill be converting to mp3 most of the time.

DB poweramp ?
Though there are millions of converter on google that's what i use, and there ain't no such thing as best, it's just personal preference

Well it not all down to preference. There are codecs that are going to work better than others, one program will work faster than another, so going by specs, there is going to be a program that will produce files that sound better compared to another program. Like comparing LAME to iTunes. lol

So I just want to find the best quality, or at least a review site so i can narrow it down myself, but my google searches dont bring up much that is helpful.

http://www.voxengo.com/product/r8brain/

I don't know if it converts to mp3 but that's what I use to convert my recording from 24-48/96 to 16-44.1. I'm very pleased with the results. Wavelab also have a very good one but $$$$.

Mako

Thanks. Ill look into wavelab. Grab a demo and mess with a bit, but it looks promising.

Try using NCH Switch thats a brilliant program all it does not do for me is convert Protected-AAC files from iTunes but there's an easier way to unprotect them anyway get back to me on your progress!