I use Audacity and LAME also, most of the time.

Whichever program you go with, use of the LAME over the Fraunhofer is highly recommended. Fraunhofer stopped development and the LAME project kept on going, IMHO it is now the superior codec.

Use of Audacity also allows easy embedding of ID3 tag info in your mp3 files, as well as some good plugins for a bit Mastering if needed.


--Mac