The best is "Flv to avi, 3gp ipod convertor*" which has support for almost 60 different formats; audio and video or video to audio for pc, mobile, ipod, etc. It has a video/audio trimmer and many resolution, bitrate, quality and spliting controls.
* [follow first three links for this google search and then find it through filesharing/p2p or torrent and if u feel generous, u may even buy it [unnecessary].
* [follow first three links for this google search and then find it through filesharing/p2p or torrent and if u feel generous, u may even buy it [unnecessary].