Solve : Good, FREE conversion software?

1.	Solve : Good, FREE conversion software?
Answer» Does anyone know a PROGRAM that can convert the audio portion of MPEGS and/or AVIs to WAVs or MP3s, and that: 1) is free - and I mean completely free, not with stupid shareware restrictions 2) PRODUCES GOOD quality audio output (as good quality as the source MPEG/AVI)?

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