OSS Audio Converter
Converts between all audio file formats easily from one format to another with most possible settings. Audio Converter utility is indispensable for converting audio files from one format to another directly with ID3v2 Tag editing and new Mp3 (Lame) support. Audio Converter can convert (to and from) WAV PCM, CDA, MP3, WMA, ALF2, ADPCM, GSM, G.726, DSP, A-LAW, ACM, U-LAW, VOX, RAW, PCM, A-LAW, U-LAW, Ogg Vorbis files.