From MediaMatrixes Computing:
If you have any MP3 files and need to burn them onto an audio CD, or you need to encode your favorite WAV files, you'll need software that creates MP3 and WAV files. Easy MP3 Converter includes an MP3 encoder and decoder, with features including support for MP3, MP2, Xing VBR, and CD-quality WAV files, automatic volume normalization, fast WAV-to-MP3 encoding, and batch file conversion. This program offers a manual batch mode and automatically converts all entries in M3U and PLS playlists. Version 1.27c improves the built-in player and fixes some minor bugs.