winLAME is an encoder for several audio formats, including mp3 (MPEG Layer 3), Ogg Vorbis and more. winLAME lets you set up the encoding process with an easy-to-use wizard-style user interface.
winLAME supports many input audio formats, and uses the LAME mp3 encoding library for encoding and the MAD decoding library for decoding.
Last features added were "RIFF WAVE Header" writing, output of m3u playlists for encoded files, and a redone Ogg Vorbis settings page. The help file documentation was updated, as well as many other small fixes and minor visual changes were done.
winLAME can be found on http://winLAME.sourceforge.net/