Kinoma Producer 3 3.1.1
the author of this app says:
This utility publishes video, audio and still images on Palm-powered handhelds. It includes video conversion, video export, movie layout compositing and AAC ripping. It features MPEG-4 video and AAC audio compression. It can compress from the most popular digital media file formats, including MPEG-1, MPEG-2, Windows Media Video, Windows Meda Audio, QuickTime, AVI, DV, DivX, Wav, AIFF and MP3 when proper decoders are installed in the user's system.