I have tried for several months to find out what software is best for this.
FINALLY, I figured out a way to export a .mp3 as .au in Audacity.
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Why would one want .au audio files you ask? It is the main audio format used in Java programs of which I occasionally write.
I am using Audacity Ver 1.2.4.
You open the .mp3 file in Audacity.
(You have to have downloaded and installed the Lame MP3 and the FFmpeg add on files for Audacity first)
Then you can [File] then [Export] which gives you an opportunity to enter/edit artist and other id3 tag info.
Then you can chose the file type you want the .mp3 exported as.
You select “uncompressed” and then there is an “advanced” option where you select .au and you want the uLaw version of that. You type in .au on the end of the file and save and it exports to .au
Miscellaneous 