The good: Cheap, pretty easy to use. Good for converting from WMA to MP3, as well as many other formats.

The not-so-good: 1. The built-in help is from the Windows version, so it's nearly useless. 2. Bad packaging: they have an unnecessary .pkg Installer file inside a .dmg file inside an unnecessary .zip archive. 3. It silently downloads and installs support programs into /Library/Application Support. Tacky but harmless. 4. The commercial Plus version seems dodgy given that various open-source and free programs (FLAC, Ogg, LAME, Flip4Mac) do the actual conversion, and Switch is just the GUI.

The bottom line: If you're cheap and don't mind a few rough edges, Switch is a good solution for many audio conversion needs.