LameXP - LameXP is an Audio Encoder Front-End, a graphical user-interface for a number of audio encoders.
fre:ac - fre:ac is a audio converter and CD extractor designed for Microsoft Windows, Mac OS and Linux, distributed under the GNU General Public License.
SoundConverter - The sound conversion application for the GNOME environment.
File Converter - Convert & compress everything in 2 clicks!
Converter365 - Convert all your files the easy way with converter365.com
XRECODE - XRECODE can convert multiple audio files in parallel by taking full advantage of multi-core CPU.