Today i found one nice article on conversion. This article will teach you how to convert Mp3 format to wav and ogg.
Please look at this very nice article.
I have a ton of various music files on my machine that are in various states of migrating from .mp3 to different formats. The primary reason for this is because of the issue of licensing between Linux and the MP3 format. And although there are GUI tools to do nearly every job you need, there are times when the command line is still your friend. For instance, say you want to do batch jobs – the command line is good for this. Or say you want to (for whatever reason) secure shell into a remote machine and then convert your files. For whatever reason you need, it’s good to know that the tools are available for the job.
The tools I am talking about are mpg123 and mpg321. Although mpg321 claims to be a drop-in replacement for mpg123, I still prefer to use both tools (the former for converting .mp3 to .wav and the latter for converting .mp3 to .ogg). And in this article you will see how simple it is (using the command line) to convert these file types.
For more Follow this link :- http://www.ghacks.net/2010/02/05/covert-mp3-to-wav-and-ogg-from-command/