MP3Converter.com. Another nice audio freeware goodies site, with rippers, encoders, players, MP3 converters et al.

While you’re about it, check out the excellent audio tools from the prolific AnalogX. His vocal remover proggie is cool, as is his Tap Tempo. Oh and while I’m here, may I say that I really like Nesoft’s Alt WAV MP3 WMA OGG Converter (even if it’s not free).