iCoolsoft Audio Converter for Mac is an audio conversion utility. It can be used to convert audio or video files into a variety of audio formats. The supported output formats are MP3, WMA, WAV, AAC, AC3, MP2, M4A, RAM, OGG, and FLAC. Most modern formats can be opened with this tool. I did my testing of this app with WAV, MP3 and MKV files, and they were all opened and processed by the application without any problems.
Graphically, this converter looks like any other converter by iCoolsoft. There is a video player and a trimmer. You can select the desired conversion format from a drop-down menu at the bottom of the screen. If you click on "Settings" next to this menu, you will be able to change some conversion settings like encoding format, channels, sample rate and audio bitrate. You can then save these settings into a new conversion profile.
The first thing that I did with this app was to convert a WAV file into AAC and MP3 to test how well it can compress files. The original WAV file was 28 megabytes in size. The AAC file ended up being 2.8 megabytes, and the MP3 file, 3.1 megabytes. I didn't modify any conversion settings before doing this test, so you might get better results if you play with the settings a bit.
In conclusion, this converter works quite well and it has excellent format support. I would like all the elements of the graphical user interface that are not used in this converter to be removed, which would make the app much simpler and it wouldn't seem like it is simply a stripped-down version of video converter. For example, there is a subtitle selection menu, when you don't need subtitles in an audio file.