The last post pretty much summed it up so for another view, if you use quintessential player, guess what one of the encoder plugins you can get for it are, yep, Lame. I feel it's very reliable and never had issues with it. A must have.
If you haven't used this yet, you should start today.
This is the EASIEST and most integrated way to convert files from wav to MP3.
After you install lame codec, just open the wav file in sound recorder (every windows install has it) and go to file|properties| and click convert.
Basically, adding this codec makes MP3 one of the formats your windows system can save to, natively.
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