http://froloff.homeip.net/utils/
Also available (8/4/2004) is another port of version 12.17.4.
http://hobbes.nmsu.edu/cgi-bin/h-search?key=sox
SoX (also known as Sound eXchange) translates sound samples between different file formats, and optionally applies various sound effects. Some of the formats supported are AIFF, AU, PCM, CD-R (music CD format), VOC, WAV, and many others. From OS2.org.
SOX Web Page
http://sox.sourceforge.net/
Source: OS/2 Warp News and Rumors