Well i use creative media source to rip CD's into mp3 and file converting...
Many people say that LAME is the best for encoding files into mp3 but its NOT a programme though, its some open source code and its used by other programmes...
recently, there this thing on about mp3 being copy-righted technology dunno what issue, and so one by one companies are forced to charge ppl if they use their programmes with certain encoding code including LAME...
there are still quite a number of non-LAME encoding though, and frankly, the difference between LAME encoding and other's like windows media player, creative media source and itunes cannot be heard (to me) when u encode above 128kbps...