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BAC is a command-line tool that converts, to a target audio file format, all the audio files stored in a directory tree of any depth. Supported file formats are OGG, FLAC, MP3, AAC, ALAC, WAV, in all ways, and WMA as source. Main audio tags are preserved in the process, as well as most file name characters (white spaces, question marks etc). BAC runs on Linux and probably most UNIX-type OSes. On Windows, it must be operated from the Cygwin environment.