PETERPAN23  Bought SC due of his easy to use drag&convert GUI. xAct and Max have much more fine-tuning possibilities but for a quick job SC is great - so I thought. Unfortunately I did tested only some mp3 files befor paying. After more accurate tests with conversions my I have a clear recommendation: DO NOT BUY THIS SOFTWARE!!!!! Most of the option are completly useless.

ANY Format => OGG

files with 112 Kbps no matter which conversion rate is chosen.

Apple Lossless => AAC

default 110 kbps VBR. With any other sampling rate SC stops immediatly without error message

AIFF or FLAC or WAV or WavPack => ACC

default gets 131 Kbps VBR - lower sampling rates works, higher than 147 Kbps not. 320 Kbps gets also 131

AIFF => MP4

default 125 VBR - higher no possible

AIFF or FLAC or WAV or => M4A ACC

default makes files with 137, with other sampling rates e.g. 112 or 192 no files at all

Apple Lossles to MP3

VBR no works, CBR only with defaul bit rate of 128

Conclusion: If you like to lose money then throw it out of the window. That brings more fun. I promise!  
(Version 20071211)