fishy was on the right track with LAME, but I can go much more in depth. I'm an audio-perfectionist, and I've been experimenting with this and that for over a year now, and Exact Audio Copy is the best wav-mp3 ripping software, but you want to grab LAME 3.95.1 as well. Use "--alt-preset standard" commandline, secure mode reading, and id3v1 or id3v2 (some hate id3v2, I personally like it b/c it allows more characters) then you will have flawless copies. If this sounds confusing, google around for guides, but TRUST ME if you do on anything, this is the best way to get the highest-quality music on windows with the mp3 format