TAudioConverter!

fre:ac (formerly BonkEnc) is a free audio converter and CD ripper with support for various popular formats and encoders. It currently converts between MP3, MP4/M4A, WMA, Vorbis, FLAC, AAC, WAV and Bonk formats.

Format Factory is a multifunctional media converter and DVD ripper. It will convert (and compress):

MediaCoder is a free universal batch media transcoder, which nicely integrates most popular audio/video codecs and tools into an all-in-one solution. With a flexible and extendable architecture, new codecs and tools are added in constantly as well as supports for new devices.

Convert audio free to MP3, WMA, WAV, FLAC, AAC, M4A, OGG, convert audio to MP3 player, iPod, iPhone, iPad, PSP, extract audio from video, join audio files. Send MP3 and AAC files directly to iTunes from our audio converter.

The sound conversion application for the GNOME environment. It reads anything the GStreamer library can read (Ogg Vorbis, AAC, MP3, FLAC, WAV, AVI, MPEG, MOV, M4A, AC3, DTS, ALAC, MPC, Shorten, APE, SID, etc...), and writes WAV, FLAC, MP3, AAC, and Ogg Vorbis files.

QWinFF is a GUI for FFmpeg, a powerful command-line media converter. FFmpeg can read audio and video files in various formats and convert them into other formats. QWinFF provides an intuitive graphical interface and a rich set of presets to help you use ffmpeg easily without having to type a single command. Advanced users can also adjust conversion parameters like bitrate and sample rate in detail.

Free application that converts audio files to MP3, AAC, AC3, WMA, FLAC, M4A, OGG or WAV format. Moreover, the program allows extraction of audio tracks from video files without loss of sound quality. In addition, the program allows splitting input files based on chapters (often found in audiobooks).

XRECODE can convert multiple audio files in parallel by taking full advantage of multi-core CPU. Can also extract audio from video files.

soundKonverter is a frontend to various audio converters.The key features are:Audio conversion.En-/decoding.Replay Gain.CD ripping.It is extendable by plugins and supports many backends.It supports reading and writing tags for many formats, so the tags are preserved when converting files.It comes with an Amarok script that allows you to easily transcode files when transfering to your media device.And it is available in English, German, French, Spanish, Russian, Polish and Brazilian Portuguese.

VUPlayer is a freeware multi-format audio player and converter for Windows supporting the following formats:

Gnac is an easy to use audio conversion program for the GNOME desktop. It is designed to be powerful but simple! It provides easy audio files conversion between all GStreamer supported audio formats.