Ultimate Encoder

Ultimate Encoder 7 is a high fidelity CDA, MP3, WMA, AVI, WMV Audio/Video encoder and decoder for Windows 2000 and XP with integrated CD-Grabber.

Supports MP3 from 8Kbps to 320Kbps  4Kbps to 768Kbps, 100KHz, 24-bit.

It takes as input Windows PCM .WAV files or CDAudio tracks, and encodes them to MP3 or WMA audio files which can be played with WinAmp or Media Player. It also has a built-in decoder which decodes the Audio MP3 or WMA files  to Windows PCM Wav files.  It supports Line-In/Microphone live recording directly to MP3 or WMA audio files.