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(www.dbpoweramp.com)
Convert audio files easily from one format to another.
It can digitally rip sound from audio CDs to a multitude of formats. Convert from one format to another while preserving ID tags. Nearly every audio type is supported, including MP3, MP4, Windows Media Audio (WMA), Ogg Vorbis, AAC, Monkey's Audio, and FLAC (with optional installs from Codec Central). For Windows Explorer integration, right-click Convert To and pop up useful information on audio files (such as bit rate and length). Record from LPs with Auxiliary Input.
(download.com)
CDex is an application that records audio tracks from CDs and saves them to a disk as regular WAV files or as encoded sound files. This program features an MP3 decoder (MPEG 1/2/3-based) and a new LAME encoder, and has built-in support to generate OGG Vorbis files.
(www.mthreedev.com)
Encode your ripped WAV files into high-quality, noncorrupt MP3 files so you can store your favorite CDs or share them online. This program gives you the option of creating MP3s at 40-bit rates and three sampling rates and in two channels. Batch-convert unlimited WAV files in the fast and easy WinZip-style interface, and preview them before encoding. Also, encode WAV files into custom file sizes for use with portable MP3 players.