Ardour
Record, edit and mix multi-track audio, produce CDs, and mix video soundtracks.
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&mdash 2 so far
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Audacity
Audacity records and edits sounds with aplomb, with tons of new features constantly being added.
Audion
This alternative to iTunes was recently retired. You may find Audion more to your liking than Apple’s product.
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&mdash 1 so far
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Cog
An open source audio player for OS X (10.4 and above) that supports the following formats: Ogg Vorbis, Mp3, Flac, Musepack, Monkeys Audio, Shorten, Wavpack, AAC, and Wave/AIFF.
Macsome Audio Editor
Quickly cut, trim or split audio files, using MP3 and AAC formats without quality loss. Other features include fade in and out, volume adjustment and ID tags. Can be used to create ringtones for phones (including iPhone) that use MP3 or AAC.
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&mdash 1 so far
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Max
Create high-quality audio files in various formats from compact discs or files. Compressed and uncompressed formats include MP3, Ogg Vorbis, FLAC, AAC, Apple Lossless, Monkey’s Audio, WavPack, Speex, AIFF, and WAVE.
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&mdash 3 so far
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Riffworks T4
Guitar recording and online collaboration program includes looped recording, automatic track creation, InstantDrummer, effects, song posting, online collaboration, and a tutorial in 14 languages. You can record songs online with friends for free.
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Convert audio files to one of 16 formats. If it doesn’t have the codec you want, it will download it on the fly.