1)   Free WAV to AAC Pro 1.0.8
Free WAV to AAC Pro is an easy to use and professional conversion program which allows you to convert WAV to AAC format totally free. The conversion speed is fast and output quality is great.

 2)   Free WAV to AAC Converter 1.9.9
Free WAV to AAC Converter is good. First, it's free. Second, it's a professional and easy-to-use program for converting WAV to AAC fast with wonderful output quality. Third, there is no viruse, malware, etc. Safe to install.