Free Audio conversion application for MAC

SoX Wrap is a wrapper for the conversion routines of the open source sound utility SoX (Sound eXchange).
It transfers to and from the following formats: 8svx, aiff, al, au, avr, cdr, cvs, dat, gsm, hcom, la, lu, maud, mp3, nul, ogg, prc, raw, sb, sf, sl, sph, smp, snd, sndt, sw, txw, ub, ul, uw, vms, voc, wav, and wve.