Rosoft Audio Converter, the best mp3 encoder you can get.

MP3Coder is a powerful handy explicit WAV to MP3 encoder.The program supports WAV and MP3 formats, all constant and variable bitrates (8-320 bps). ID3v1 editor, flexible system of settings for creating name of the MP3 file, FreeDB - are at your disposal. There are Presets for those who don't want to delve into subtleties of MP3 formats. Possibility of creating your native interface language if you haven't found it among numerous other ones.
Rosoft Audio Converter, the best mp3 encoder you can get.
Record from CDs and sound card to wave or mp3 with this set of programs
Extract audio from mpg,avi,wmv/asf and save them in mp3,wma,wav and ogg files.
Convert audio formats from one to another.
Convert audio files in batches directly to WMA, MP3, Wave, and AIFF format
easy to use tool to convert RM to MP3
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