clipped from: www.iphoneringtonemaker.us 
Designed for iPhone users, M4R Converter is currently the best Music to M4R Converter. Various formats supported, you can convert files to M4R from AVI, MPEG, WMV, DivX, MP4, WMA, WAV, M4A, MP3,etc. M4R Converter is easy to use for both veterans and beginners. It allows you to choose any part you want , convert to M4R and transfer the converted M4R ringtone to iPhone directly without iTune.