Best Program for converting files to mp3

[mape245]

I have a bunch of files in WAV format and too high quality mp3 format that I want to convert to mp3 128kb...what is the best program for this..a real easy one that's not too expensive hopefully.

[mape245]

sorry..forgot to do a search!

[crh3f]

Try dbPowerAmp. Allows you to set bitrate, sampling frequency, etc.

[clovell]

RazorLame is another good one.

Craig