From LQWiki

sox is a powerful sound sample converter capable of converting between well over 20 different formats. They include .8svx, .aiff, .au, .avr, .cdr, .cvs, .dat, .gsm, .hcom, .maud, .mp3, .nul, .ogg, ossdsp, .prc, .sf, .sph, .smp, .snd, .sndt, sunau, .txw, .vms, .voc, .vox, .wav, .wve, and .raw, (From sox -h) so the conversion you need should be in there.

Used in its most simple form, sox can be used as "sox input.wav output.ogg".

Sox can also perform some effects, such as fade-in/out, or tasks like turning up/down the volume, or resampling the audio

usage: sox OPTIONS input OPTIONS output EFFECTS

sox is rather picky about that order, effects/filters are at the end, the options are declared 2 times, one for the input data, and the other for the output, although the output can inherit the input options, such as the sample rate, number of channels, etc

read sox's man page for full info on what it can do, and be sure to read carefully, its not exactly the easiest to understand man page. This article is a stub and needs to be finished. Plunge forward and help it grow!