Convert WAV 24 bit to FLAC 16 Bits

sox input.24bit.wav -b16 output.16bit.flac

SoX can write native FLAC files according to a given or default compression level. 8 is the default compression level and gives the best (but slowest) compression; 0 gives the least (but fastest) compression. The compression level is selected using the −C option with a number from 0 to 8.

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