Found a project on sourceforge that has code for a universal speech recognition model converter (USMC):

    Speech Recognition Model Converter

The project admins seem to Arthur Chan (creator of the article Why there is no Open Source Dictation) and Udhyakumar Nallasamy - who gave us some info on the use of mp3 audio for AM creation in this post).

Udhyakumar Nallasamy home page states that:

This tool can convert sphinx continuous models into HTK compatible models. The present version of the code can be obtained from the CVS of sourceforge. 

Ken 

--- (Edited on 5/3/2007 11:48 am [GMT-0400] by kmaclean) ---