Boomer Audio

Boomer Audio converts AVI, WAV or MP3 files to Shockwave Flash files (SWF). After you upload the generated content on a webpage, the SWF file can be streamed (it's playing while it is being downloaded; it’s not necessary for the download to be complete).

That is actually the only interesting feature of the output file. There is no interface for the generated player, no image, no menu, just a blank Flash object that plays the audio you selected.
The interface of the application is minimal. You can add one or more files to the conversion list. The output settings cannot be configured individually though. The options displayed in the main window will be applied to every output file.
MP3s are converted to SWF files almost instantly. Converting WAV files takes a little bit longer but it’s still fast. The conversion of AVI to SWF produced no results (tried two different formats).
The “Publishing Settings” dialog contains only three options: if you want the HTML code (file) to be generated, if you desire to show the Flash menu (when you right click on the object) and if you want to enable Flash MX compression technology. The last options reduced the file size from 8MB to approximately 6MB. In conclusion, its compression is effective.
With the exception of failing to produce any results when converting AVI files, this program works well in all other areas.