1)   Free Mp3 Format DLL 2.7
ActiveX to convert Mp3 To Wav, Wav To Mp3 & Wav To Wav with plenty of effects and formats. Allows setting output mp3 Frequency, bit width, compression, operation mode and frequency filters. Wave Settings allow channel selection, amplification and

 2)   All to MP3 Maker 3.1.0
AltoMP3 Maker is an excellent CD-ripper for Windows 9x/Me/NT/2000/XP. If you want to make your own MP3 from audio CD , this is exactly what you are looking for. With full CD audio playback control function, AltoMP3 Maker can work as a freedb-aware CD

 3)   All To MP3 Converter 2.0
If you want to convert your WAV,WMA 9 or OGG files to MP3 format, this program is exactly what you are looking for. You can start conversion directly from Explorer by right-clicking on selected files and selecting "Convert to MP3" from context menu.

 4)   MP3 Converter - rm,asf,mpg,wmv,mp3,ogg 4.1.23
1. RM,RMVB,WMV,AVI,MPEG,MOV,QT to MP3,WAV,AVI,WMA,OGG. 2. Edit MP3 ID3 v1/v2 tag info 3. Multiple OGG compressor Vorbis,FLAC,Speex,Theora 4. Sample Rate(48K,44.1K,32K,22K,16K,8K), Stereo/Mono and Bit Rate(8kb - 320kb) 5. Convert by selected part

 5)   AAA Audio MP3 Maker 1.12
This shareware simplifies the way you convert songs in a CD to MP3s. It can grab CD and convert it into MP3 files directly. It also can convert WAVE to MP3 or MP3 to WAVE.

 6)   Audio CD to MP3 Maker 1.1.0
Audio CD to MP3 Maker is an extremely easy to use yet powerful CD to MP3 converter (also called CD ripper) and WAV to MP3 decoder for Windows 9X/NT/Me/2000/XP. If you want to make your own MP3 from audio CD , this is exactly what you are looking for.

 7)   MP3 Converter - rm,asf,mpg,wmv,mp3,ogg 4.1.23
1. RM,RMVB,WMV,AVI,MPEG,MOV,QT to MP3,WAV,AVI,WMA,OGG. 2. Edit MP3 ID3 v1/v2 tag info 3. Multiple OGG compressor Vorbis,FLAC,Speex,Theora 4. Sample Rate(48K,44.1K,32K,22K,16K,8K), Stereo/Mono and Bit Rate(8kb - 320kb) 5. Convert by selected part

 8)   Super MP3 Wav Converter 1.6.0
Convert music files between mp3 format and wav format. It is very easy to use. All you need to do is drag sound files into the program, then click the convert button.

 9)   MP3 Converter - rm,asf,mpg,wmv,mp3,ogg Pro 4.2.28.07
1. RM,RMVB,WMV,AVI,MPEG,MOV,QT to MP3,WAV,AVI,WMA,OGG. 2. Edit MP3 ID3 v1/v2 tag info 3. Multiple OGG compressor Vorbis,FLAC,Speex,Theora 4. Sample Rate(48K,44.1K,32K,22K,16K,8K), Stereo/Mono and Bit Rate(8kb - 320kb) 5. Convert by selected part

 10)   MP3 Converter - rm,asf,mpg,wmv,mp3,ogg Platinum 4.2.28.07
1. RM,RMVB,WMV,AVI,MPEG,MOV,QT to MP3,WAV,AVI,WMA,OGG. 2. Edit MP3 ID3 v1/v2 tag info 3. Multiple OGG compressor Vorbis,FLAC,Speex,Theora 4. Sample Rate(48K,44.1K,32K,22K,16K,8K), Stereo/Mono and Bit Rate(8kb - 320kb) 5. Convert by selected part

 11)   Easy Wav MP3 Maker 2.0.2
Convert music files between mp3 format and wav format. It is very easy to use. All you need to do is drag sound files into the program, then click the convert button.

 12)   Easy MP3 Wav Converter 2.5.2
Easy MP3 WAV Converter is the ideal all-in-one tool to convert batches of mp3 file format into wav file format for burning onto a CD, converting wav file format to the mp3 file format to listen to your favorite wavs.