GX::Transcoder is a universal audio and video file transcoder. You can transcode audio files into many formats: AAC, MP4, Bonk, FLAC, LA, LPAC, MIDI, MP2, MP3, MPC, MPP, MP+, OptionFrog, Ogg Vorbis, rkAudio, Speex, VQF, WavPack, TTA ,WMA, Shorten, AC3, PCM, GSM, ADPCM, VOX, G721, G723, G726, uLaw, aLaw, DSP, Raw PCM, Monkeys Audio, AVI (Audio), AIFF, AIFR, AU, SND, MOD, Bonk and video filetypes mpeg1, mpeg2, avi with all installed codecs and wmv (supports VCD, SVCD and DVD Extensions). The Transcoder also has a Cue-Cutter, WAV and MP3 Transformer for var. sound effects, a player and a audio recorder.