GX::Transcoder v2.15.2551 Beta - is a freeware open source audio files convertor. GX::Transcoder supports a bunch of formats and allows to convert from each to another. GX::Transcoder supports: AAC, MP4, Bonk, FLAC, LA, LPAC, MIDI, MP2, MP3, MPC, MPP, MP+, OptionFrog, Ogg Vorbis, rkAudio, Speex, VQF, WavPack, TTA ,WMA, Shorten, AC3, PCM, GSM, ADPCM, VOX, G721, G723, G726, uLaw, aLaw, DSP, Raw PCM, Monkeys Audio, AVI (Audio), AIFF, AIFR, AU, SND, MOD, Bonk and video filetypes mpeg1, mpeg2, avi with all installed codecs and wmv (supports VCD, SVCD and DVD Extensions).
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