Voice-Over SDK ActiveX for VB6, VB.NET, C#, VFP, Delphi, MS Access | Karaoke Mixer SDK ActiveX
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Alvas.Audio is C# audio library which plays, records, converts and edits sound in PCM, Microsoft ADPCM, IMA ADPCM, CCITT A-Law, CCITT u-Law, GSM 6.10, MPEG Layer-3 (mp3), Dialogic VOX
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How to convert between (most) audio formats in .NET - CodeProject
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Alvas.Audio is C# audio library which plays, records, converts and edits sound in PCM, Microsoft ADPCM, IMA ADPCM, CCITT A-Law, CCITT u-Law, GSM 6.10, MPEG Layer-3 (mp3), Dialogic VOX