"Music (or audio) files are available in a bewildering array of formats other then than the well-known MP3 format, and as bandwidths and storage capacity keep increasing the lossless compression formats will come increasingly into use, especially by those concerned with maintaining the integrity of the original analog or digital recordings for as long as possible. This is a guide - designed to be as brief yet complete as possible - to how to convert amongst these formats via the command line on a Linux platform. "
http://stommel.tamu.edu/~baum/linux-music.html
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