From http://sed.free.fr/
Because you never know when free will erase a useful resource, here's smokenrg
A little hack to extract audio files from an NRG file (proprietary format of the Nero software).
Released under Public Domain
I added a makefile, type make, or compile the C file directly. It works.
Raw files are raw audio files. Or not. You'll know soon enough. Convert to the format of your liking (wav, flac, mp3, etc) with ffmpeg:
ffmpeg -f s16le -vn -ar 44100 -ac 2 -i 001.raw 001.wav