You can use free AMR player to play the AMR audio files without conversion. Because an AMR file with the size of 2.04MB will be converted to a MP3 file takes about 40.8MB( 256KBPS ) of disk space, it might be a better choice to play the AMR file directly without converting.
1, MMC( Mobile Media Converter )

MMC is a cross-platform audio conversion utility which is a frontend of FFMPEG, it allows to convert most popular audio formats to AMR format and vice versa. Here is a full review of it.
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MMC supports Windows, Linux and Mac OS X.
2, FFAMC( FreeStar Free AMR MP3 Converter )
This is a free, multi-threaded, compact and simple software that enables users to convert AMR files to MP3 format with a few clicks.

Features
- Streamlined and intuitive user interface.
- High-quality encoding.
- Support both AMR-WB( Adaptive Multi-Rate Wideband ) and AMR-NB( Adaptive Multi-Rate NarrowBand ) format.
- Support converting batches of AMR files to MP3 format in a single step.
- 4 profiles available: High quality 256kbps 48000Hz, Optimal quality 192kbps 48000Hz, Standard quality 128kbps 441000Hz, Economy quality 96kbps 22050Hz.
- 5 themes available: xpnative, clam, alt, classic, default, winnative.
FFAMC works on most popular Windows platforms.
FFAMC is a 5.92MB download available from CNET.
3, FF( FormatFactory )

FormatFactory is an all-in-one video and audio conversion tool, it can convert almost any video and audio format to mp3, amr, wav, wma, wmv, flac, m4a and other media formats.
