An apparatus and method are described for reading a file into a universal representation and translating from that universal representation into various file formats. For example, a method according to one embodiment comprises: reading compressed audio data from a first audio file, the first audio file comprising audio data compressed using a first compression algorithm and bookkeeping data having a first format, the bookkeeping data specifying a location of the compressed audio data within the first audio file; and generating a universal representation of the first audio file without decompressing and recompressing the audio data, the universal representation having bookkeeping data of a second format specifying the location of compressed audio data within the universal representation.