http://pacpl.sourceforge.net/
Perl Audio Converter is a tool for converting multiple audio types from one format to another.
It supports AAC, AC3, AIFF, APE, AU, AVR, BONK, CAF, CDR, FAP, FLA, FLAC, IRCAM, LA, LPAC, M4A, MAT, MAT4, MAT5, MMF, MP2, MP3, MP4, MPC, MPP, NIST, OFR, OFS, OGG, PAC, PAF, PVF, RA, RAM, RAW, SD2, SF, SHN, SMP, SND, SPX, TTA, VOC, W64, WAV, WMA, and WV. It can also convert audio from the following video formats: RM, RV, ASF, DivX, MPG, MKV, MPEG, AVI, MOV, OGM, QT, VCD, SVCD, M4V, NSV, NUV, PSP, SMK, VOB, FLV, and WMV. A CD ripping function with CDDB support, batch conversion, tag preservation for most supported formats, independent tag reading/writing, and extensions for Amarok, Dolphin, and Konqueror are also provided.