If you mean Variable Bitrate, then LAME is the best, bar none. You can use it with RazorLame to batch-encode multiple WAV files or with Exact Audio Copy to automatically rip CDs into MP3s. For a tutorial on using EAC, go here.
I've got a friend who wants to "unencode" mp3s to wav, so he can burn a few for his wife to play in her car. I told him quality might be problematic. I know there are programs that will do this. Recommendations (except for Acraptec)?
Thanks
--Randy
Winamp will do exactly what you want, just use the Nullsoft disk writer output plugin instead of wave out. Oh, and make sure you use Winamp 2.666 or higher. Versions before that used a really crappy decoder, but newer versions do it right.
But the mp3's will sound the same as .wavs - the quality lost in the original encoding to mp3 won't reappear when converted back to .wav, but you probably already knew that.
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