Go to www.tucows.com; click on "super search". Set the drop-down window to your operating system. Select "freeware" in the drop-down window for license type, and search for "encoder".

I have a freeware WAV-to-MP3 encoder, a freeware MP3-to-WAV decoder, and a freeware ripper (CD-DA; highly recommended), all downloaded from tucows. Can't recommend it highly enough!

Alex