Audio Components Suite (ACS) is a freeware cross-platform set of components designed to perform different sound-processing tasks.
Platforms supported: Windows, Linux
IDEs supported: Delphi 6, 7, Kylix 1, 2, 3
Main features inlude:
Audio playback and capture
Simultaneous operations on the same or different devices are allowed.
OSS-compatible, ALSA, AOLive drivers are supported under Linux.
CD-ROM playback and direct CDDA data capture
Wave files/streams support
Raw PCM, MS ADPCM, DVI IMA ADPCM support
Append data to existing file/stream capability
MP3 format support
Encode mp3 files using LAME
mp3 playback with smpeg library (Linux only)
mp3 to wav files or streams conversion using MAD decoder
Ogg Vorbis format support
Reading Ogg files/streams (including multi-streamed ones).
Storing data in Ogg Vorbis format with wide range of settings for compression/quality tweaks.
Ogg comments support
Append data to existing file/stream capability
FLAC format support
Reading FLAC files/streams
Storing data in FLAC format with wide range of settings for compressiontweaks.
Monkey Audio format support (for Windows only)
AudioMixer component for mixing/concatenating audio streams
InputList component for building dynamically playback/input lists
Set of audio converter components
Sample converter for bits per sample conversion.
Sample rate converter (resampler) using sinc filtering
Mono/Stereo conveter
Stereo balance control
Sound indicator
Windowed sinc and Butterworth filters for changing audio spectrum
Convolver component for applying custom sound effects
http://www.mtu-net.ru/aborovsky/acs/index.html
К сожелению проект заброшен
Добавлено спустя 9 минут 28 секунд:
Вот еще одна интересная ссылка http://www.sisyphus.ru/cgi-bin/srpm.pl/Branch3/i386-mingw32msvc-smpeg
mp3 playback with smpeg library
и под win есть