SoundConverter is the leading audio file converter for the GNOME Desktop.
It reads anything GStreamer can read (Ogg Vorbis, AAC, MP3, FLAC, WAV,
AVI, MPEG, MOV, M4A, AC3, DTS, ALAC, MPC, Shorten, APE, SID, MOD, XM, S3M,
etc...), and writes to Opus, Ogg Vorbis, FLAC, WAV, AAC, and MP3 files,
or use any GNOME Audio Profile.

WWW: http://soundconverter.org/