1)   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.

 2)   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.