The DeAudio is an excellent Delphi Component, It allow program use ACM to process the Audio. ACMMp3Encoder is just base on DeAudio, convert PCM to Mp3.
A MPEG4 Multiplexer/Demultiplexer to create IETF standards-conform streams with additional Quicktime support for chapters and anamorphic resizing.
Public sources from LoS labs ( http://lakeofsoft.com/ )
Java Music Theory and Practice, with Open Source libraries and applications. Goals: MIDI/RMF support, NIFF Support, Notation Display (Dec '01), Score Editor (Feb '02), XML (various) support, Export as AU/WAV/AIFF, Instrument Creation, SMDL Support.