What program are yall use to convert audio file formats?

Second the motion on the FREE dbPoweramp. "Straight out of the box dMC can convert to and from Wave, Mp3 and from CD Audio (CDA) files". Fast and easy.

http://www.dbpoweramp.com/dmc.htm

You can also download additional codecs ( Windows Media Audio v8 (WMA) , Ogg Vorbis, etc. ) if needed.
 
I use Goldwave. But I've been curious, is there a way to gauge the accuracy of one app's conversion of a given file vs. another? Say I want to compare the conversion done by Goldwave to the conversion done by , say, SCMPX. I guess I'm most concerned about sample rate conversion. Is it just a matter of mathematics? Is one programs algorithm (spelling?) superior to another? How can I tell?
 
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