[boondaburrah]

Back when I used audacity, I recall there being an RIAA preset in the EQ plugin designed for reversing the EQ on records. I never wound up using it though because LPs still require significant preamp before your average sound card can get a good recording, and any phono preamp I had of course had the RIAA circuitry in it already.

[rzzzt]

It should still be present in the EQ presets list, if the screenshot is reasonably up-to-date here: http://manual.audacityteam.org/o/man/equalization.html#manag...

One use the guide mentions is using it in inverted mode, if you want to undo the effects of incorrectly applied RIAA equalization (eg. when a 78 rpm record is being digitized with a different pre-emphasis method).