First, resample your file to 8kHz Mono
Tracks -> Stereo Tracks to Mono
Tracks -> Resample -> 8000 Hz
Export as U-Law .au file
File -> Export
change Save as type to Other uncompressed files
click the Options button
select Header: AU (Sun/NeXT)
select Encoding: U-Law
pick your export file name and location.
click Save
click Clear button to clear tagging values
click OK
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