GTX Transcoder

GX::Transcoder (formerly GermaniXEncoder) is a universal audio and video file transcoder. GX::Transcoder is a complete audio/video converter.

You can transcode audio files into many formats: AAC, MP4, Bonk, FLAC, LA, LPAC, MIDI.
The Transcoder also has a Cue-Cutter, WAV and MP3 Transformer for var. sound effects, a player and a audio recorder.