Flacon
Flacon extracts individual tracks from one big audio file containing the entire album of music and saves them as separate audio files
Selene
Selene – free and open source audio/video converter for converting files to various formats
SoundConverter
SoundConverter – free and open source simple, convenient and fast audio file converter for Linux
SoundKonverter
SoundKonverter is a frontend to various audio converters, software for transfer the contents of audio CDs to your PC and convert the contents of music folders