MP3.to is a nifty online tool that allows users to convert MP3s to dozens of other file formats. While these conversions don’t knowingly violate any law, Spanish music industry group Promusicae reportedly labeled the service an audio download tool. In response, Google removed the URL from its search engine and banned the associated AdSense account. However, after the MP3 site involved its lawyer, Google reversed its decision.
I agree, but most people don’t know how to do it and online services are easy-to-use and quicker.