Audacity does it well and is free.
You have to get the LAME.DLL but that's free, too.
M
On Wed, 25 Nov 2009 17:04:50 -0800 (PST), in
microsoft.public.windowsmedia.player music-fan <music->
wrote:
>How to convert WAV to MP3
>http://www.softe.net/audio_converter...rt-wav-mp3.php
>
>WAV (or WAVE), short for Waveform audio format, is a Microsoft and IBM
>audio file format standard for storing an audio bitstream on PCs.
>Though a WAV file can hold compressed audio (alaw, ulaw, ima adpcm,
>creative adpcm, microsoft adpcm), the most common WAV format contains
>uncompressed audio in the linear pulse code modulation (LPCM) format.
>The standard audio file format for CDs, for example, is LPCM-encoded,
>containing two channels of 44,100 samples per second, 16 bits per
>sample.
>
>Follow the steps below to convert WAV files to MP3.
>
>Converting WAV to MP3 using Eufony WAV MP3 Converter
>http://www.softe.net/audio_converter/
>
>1. After launch Eufony, In the folders pane, click on the folder
>contains WAV files you want to convert to MP3.
>2. In the file list pane, select one or more WAV files.
>3. Right click on the selected WAV files to bring up the context menu
>and select Convert.
>4. In the Audio Format Conversion window, select MP3 from the Output-
>>Format list.
>5. If you want to change the output quality, select the Custom radio
>button. (optional)
>6. If you want to change the destination folder for MP3, click on the
>Browse icon button to change. (optional)
>7. Click Convert to start converting.
>
>Typical Applications:
>
>wav files are too large for online conversion or uploading to your
>website, you will need to compress wav to mp3 to reduce file size.
>You recorded sound clip as wav files via sound recorder, you want to
>convert the wav into an mp3 so that the size will be smaller.
>Your cd was ripped as wav files, now you want to convert wav to mp3
>saving hard disk space.
>There are bunch of pcm wav songs on your old computer, you wanna
>convert wav to mp3 for your portable player or mobile phone.
>You want to enter a song competition. They only accept mp3 files. When
>you record vocals on your computer, they come out as wav files, and
>there doesn't seem to be an option to change them to mp3 files. You
>will need to change wav to mp3 with a converter.
>
>The converter is able to convert wav with ima adpcm, alaw, ulaw codec.
>The converter is designed for Windows 32/64bit, Mac or Free Linux
>version is not available.