The best-sounding lossy codec at low bitrates by a comfortable margin, which is why it carries the audio in nearly every voice and video call you make. Royalty-free, equally good on speech and music, and usually wrapped in an Ogg container. It always runs at 48kHz internally.
Every conversion below runs in this page, on your own machine. Nothing is uploaded, there is no queue, and there is no account to make. Pick a target format, or just drop an Opus file above and choose afterwards.