Simple MP3 Maker is a free CD Ripper, MP3/Audio Encoder, MP3/Audio Player and MP3/Audio Decoder
Features:
Advanced jitter-correction
Recording to WAV, MP3 (MPEG1/MPEG2 Layer 3), AAC, Vorbis/Ogg, or WMA
Encodes CD audio or WAV
Very High-Quality VBR Option
Powerful playlist manager
ID3 tag editor
Decodes MP3 (MPEG1/MPEG2 Layer 3), AAC, Vorbis/Ogg or WMA files to WAV files
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