GLAME (GNU/Linux Audio Mechanics) is meant to be the GIMP of audio processing. It is designed to be a powerful, fast, stable, and easily extensible sound editor for Linux and compatible systems. It has full support for non-destructive editing including undo/redo and applying LADSPA effects. Its supported platforms are Linux, BSD, IRIX, and OS X. It uses guile and libxml, and the GNOME libs available is highly recommended. MP3 and Ogg files can be processed if libmad and libvorbisfile are installed.
sr-convert is a sample-rate conversion utility for WAV files. It supports a wide variety of sampling rates and can convert from any of the supported rates to any other. It runs under either x86 Linux or Windows and uses SSE instructions if they are available. Great pains have been taken to make sure that the sound quality of the conversion is excellent.