In this tutorial I will focus mostly on manipulating and converting files to free formats, which in our case will be FLAC (Free Lossless Audio Codec) and Ogg Vorbis (free lossy codec), but support for MP3 is also included where it is the case. These formats are not patented and are free to use without the need to pay for using them. More details on this can be found on the official Xiph.org website.
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