Hi
oder noch-besser mit
NewAC 2.5 
* Audio recording and playback using DirectSound
* Audio recording and playback using
low latency ASIO drivers
* CD-ripping
* Supported formats: wav, Ogg Vorbis, FLAC, Monkey Audio, WavPack, MP3, Windows WMA, DTS, AC-3, TTA, OptimFROG, TAK, Musepack
* Sound mixing, concatenation, cutting and insertion of audio fragments.
* Audio resampling
* 8, 16, 24, 32 bit sound support
* Multi-channel sound
* Id3v*, Ape, Vorbis tags support
* Ready for Delphi 2009
* License: NewAC is free for both
open source and commercial use