Audacity is free, open source software for recording and editing sounds.
With Audacity one can record live audio, convert tapes and records into
digital recordings, edit Ogg, MP3, and WAV sound files, and much more.

Support for optional dependencies can be enabled passing the script
optional parameters, such as:
FFMPEG=yes     (requires ffmpeg - BROKEN ATM)
SOUNDTOUCH=yes (requires soundtouch)
TWOLAME=yes    (requires twolame)
VAMP=yes       (requires vamp-plugin-sdk)