1)   5star freeTunes 2.0
With freeTunes 2.0 you can legally copy all your DRM protected music, audio books, podcasts and video clips into your choice of any of the MP3, OGG, AAC, WMA or WAV formats.

 2)   AVS Audio Editor 7.1.3.444
Edit your audio collection, record audio data. Remove background noises. Apply effects. Edit your tracks in MP3, M4A, WAV, WMA, OGG, FLAC, SHN, APE, VOC, MIDI, etc. Create a unique ringtone for iPhone. Edit audio directly in your video recordings.

 3)   AVS Audio Converter 7.0.1.477
Convert audio files between MP3, OGG, FLAC, APE, VOC, SHN, M4A/M4R/M4B, AMR, WAV, VOX, and other popular audio formats. Export and convert audio from video. Create ringtones and audio-books for iPhone.

 4)   ImTOO iPhone Ringtone Maker 1.0.20.1127
ImTOO iPhone Ringtone Maker lets you custom your own iPhone ringtone by converting almost all videos/audios and even music bought from iTunes store to M4R ringtone format for iPhone, and upload the ringtone to iPhone directly if you want.