Convert audio files to mp3

c.sh

#/bin/bash

# https://unix.stackexchange.com/questions/9496/looping-through-files-with-spaces-in-the-names

find . -type f -name '*.wav' -exec sh -c '
  for file do
    echo "$file"
	ffmpeg -i "$file" -acodec mp3 "${file%.*}.mp3"
  done
' exec-sh {} +