SoundConverter is 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,
and Ogg Vorbis files.

WWW: http://soundconverter.berlios.de/