monsterb, threethirty, klaatu, and Peter64 talk about audio converters.
ffmpeg is a command line tool to convert multimedia files between formats.
Linux Cranks Oggcast forum thread on converting Ogg to MP3.
Perl Audio Converter is a tool for converting multiple audio types from one format to another.
SoundConverter - GNOME Sound Conversion.
SoX is a cross-platform command line utility that can convert various formats of computer audio files in to other formats.
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