VLC can transcode to other formats. It isn't necessarily the best transcoder though since e.g. the output file length can be slightly different (by a few milliseconds so not much difference
) - i.e. not bit-for-bit identical.
MP3 is a lossy audio compression algorithm. WAV is uncompressed audio. Trancoding from a lossy format to another lossy format isn't recommended as you lose quality by doing that.
If you want to convert e.g. a MP3 file to a WAV file in VLC try the commandline:
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vlc --sout "#transcode{acodec=s16l,channels=2,samplerate=44100}:std{access=file,mux=wav,dst=OUTPUT}" INPUT
Where INPUT is your source file, and OUTPUT is you destination (e.g. "/home/username/output.wav" for a *nix based system).
The input can be any audio format that VLC can play.
If you wanted to e.g. convert to AAC (MP4 container):
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vlc --sout "#transcode{acodec=mp4a,ab=128,channels=2,samplerate=44100}:std{access=file,mux=mp4,dst=OUTPUT}" INPUT
Where INPUT is your input file and OUTPUT is your destination (so, as above but with a different extension, e.g. ""/home/username/output.mp4").
The bitrate in the example above is 128kbps - can be changed (to e.g. 160, 192, 256, 320 etc.). Also the sample rate can be changed (to e.g. 48000Hz).
Cheers, Arite.