Audioro iPad Converter

Audioro iPad Converter is a free audio converter that converts all types of audio files (mp3, m4a, mp2, wav, aiff, au) and video files ((avi, divx, xvid, flv, x264, vob, mpeg, DVDs, YouTube, etc.) into the audio formats (MP3, AAC) that play on the iPad.

It is available for Windows and Mac.