AudioKit

AudioKit - Manage, Play, Convert, Merge, Split and Burn! With AudioKit you can Manage, Play, Convert, Merge, Split and Burn audio files.

Here are some key features of "AudioKit":
Input Audio/Video Formats: MP1, MP2 , MP3, WAV(pcm,IMA ADpcm,ALAW), WMA, CDA(CD), ac3, vob(DVD), AMR, AWB(AMR-WB), AAC, M4A, flac, AU, AIF, APE, MPC, G721, g726, VYF, mp4, ogg, RA, RM, MPG, DAT(VCD), WMV, asf, AVI.
Output Audio Formats: MP3, WAV(pcm,IMA ADpcm), WMA, ogg, APE, flac, AMR, AWB(AMR-WB), AAC, M4A, CD.
Full decode and high-quality encode.
Supports VBR MP3 encoding.
Conversion between different sampling rates, bits per sample, stereo/mono channels support.
Supports Volume Normalizing.
Batch conversion support.
Auto-rename when save.
Supports file merging & spliting
Retaining ID3 Tag.
Burning Audio CD.