An Audio Converter is a software tool or application that allows users to change audio file formats. For example, it can convert files from MP3 to WAV or AAC to FLAC. This is useful for ensuring compatibility with different devices or software, as some formats may not be supported by certain players. These converters can also adjust audio quality settings, such as bitrate and sample rate, to optimize sound quality or reduce file size. Many audio converters are available online or as downloadable programs, making it easy for users to manage their audio files according to their needs.