WMA Encoder Decoder - description from Softdepia.com:
The new file format by Microsoft (Windows Media Audio) allows getting files less in size than MP3, but better sound quality. With the help of WMA Encoder Decoder the conversion into WMA format and decoding WMA becomes as easy as "one-two-three". User-friendly interface, multilingual support, digitizing an Audio CD directly into WMA format using a "noise click removal" technology and batch conversion mode make this product to be a leader amongst the series of audio converters supporting WMA format.
WMA Encoder Decoder is a "Free to try" program. You can download and try it for an evaluation period.