It’s useful sometime to convert some type of audio files in another, and perhaps you don’t want to search for the correct command to use from the terminal, don’t worry there is a small and nice application that can do this for you: soundconverter
SoundConverter is an audio file converter for the GNOME Desktop. It reads anything GStreamer can read (Ogg Vorbis, AAC, MP3, FLAC, WAV, AVI, MPEG, MOV, M4A, AC3, DTS, ALAC, MPC, Shorten, APE, SID, MOD, XM, S3M, etc???), and writes to WAV, FLAC, MP3, AAC, and Ogg Vorbis files.
More than enough for my standard tasks.