Please see my comment to your question. Even though your question itself leaves a lot of questions on what you are trying to achieve, I can see your possible main problem with your search: it is not very successful if you include the term "converter" in your search criteria. Instead, you should have used the term "compression".
If you do, you get a lot of really relevant and useful material:
http://bfy.tw/GDF[
^].
Note that the Huffman coding is pretty universal and is not specific to audio data. That said, even the code you have found could be applicable to what you wanted to achieve. As I don't know exactly what you have found and what you wanted to achieve, this is all I can tell you at the moment.
See also:
http://en.wikipedia.org/wiki/Huffman_coding[
^].
—SA