[Chachi420]

http://www.dbpoweramp.com/dmc.htm
I think just the converter is still 100% free though it appears. I think the powerpack (and mp3 codec) is 30 day trial...

dBpowerAMP Music Converter (dMC)
Often called a Swiss army knife of Audio, dMC is able to:

* Rip digitally sound from Audio CDs and store in a multitude of formats, dMC is the Fastest CD Ripper and now AccurateRip Compatible
* Convert from one format to another, just about every audio type is supported: mp3, mp4, Windows Media Audio (wma), Ogg Vorbis, AAC, Monkeys Audio, FLAC and many others [Codec downloads], whilst preserving ID Tags,
* Volume Normalize audio files,
* Windows Explorer Integration - right click Convert To & popup useful information on audio files (such as bitrate, length).
* ID tag editing [Power Pack Option],
* Record from LPs or anything [optional Auxiliary Input install],
* Fully compatible with Windows 95/98/ME NT4/2000, Windows XP and Linux (using Wine).
* 100% Free (mp3 encoder on trial license), No nags, popups, hidden spyware or bundleware.