I use oggenc, with a little VB app I knocked up as a front-end.  Yes, I know that this isn't MP3, but on the other hand it is better quality, and as I don't have a portable MP3 player compatability isn't an issue.

And before the outrage hits me, I promise to switch from my VB app to something in Linux just as soon as I can get my sound and modem to work at the same time (both use IRQ5).

Cheers, Paul

> From: Amy Tanner <amy at real-time.com>
> Subject: [TCLUG] mp3 encoders
> 
> What does everyone prefer for mp3 encoders these days?
> -- 
> Amy Tanner
> amy at real-time.com