The odd thing about MP3's is that most of the software is--well they don't call them CD RIPPERS for nothing--they generally assume you are copying off of a CD. If you're not, there's not as many to choose from. I've been using Bladeenc, which is nice and small and efficient--it is a DOS based program and you actually type a command line to use it, just like old times...its good old freeware and available from mp3.com and lots of other places.Bladeenc and other mp3 encoders, if they're encoding from a WAV file, require a file of the proper fidelity, at least 22 meg/side (megabitz? hell, I don't know. But it rejected some of my WAVs that were the wrong sampling rate.)
W-O