Use SoX - the Swiss Army knife of sound processing. Very easy to use.
It is a command line tool not a Delphi library so to use from Delphi you need to execute a shell command and get the result with in your code. I have used it with PHP.
SoX is a cross-platform (Windows, Linux, MacOS X, etc.) command line utility that can convert various formats of computer audio files in to other formats. It can also apply various effects to these sound files, and, as an added bonus, SoX can play and record audio files on most platforms.
SoX is very mature project! Here is the link:
http://sox.sourceforge.net/