iPhone Ringtone Maker helps you make iPhone ringtone by converting videos/audios to M4R ringtone for iPhone, and transfer the ringtone to iPhone directly after conversion if you want. And it fully supports iPhone 3GS (iPhone OS 3.0).
This software is not reviewed yet.
SoundTaxi - Convert ALL Your Music Files into MP3 / WAV / AAC formats. 13x speed
Cucusoft iPod Video Converter Suite is an all-in-one iPod video Conversion solution. This suite includes "Cucusoft iPod Video Converter" and "Cucusoft DVD to iPod Converter".