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.
Source: OS/2 Warp News and Rumors