check out www.download.com. They have lots of free downloads.

For Windows? Good luck. MP3 is a proprietary format, and anyone who wants to write an encoder/decoder for it needs a license from Thomson Consumer Electronics. Writing a .wav to .mp3 converter would therefore cost money, and most programmers would want some of that money back from whoever uses their software. That said, there are always free trials of non-free software. This isn't a recommendation because I haven't used any of them, but at http://www.mp3-to-wav.net there are a bunch of links to programs that will do various conversions for you (including .wav to .mp3). Also, as is usually the case, there are free packages available for Linux which will do it. On a quick search through Gentoo's portage tree I found something called bladeenc (which claims to be an mp3 encoder) as well as several CD rippers that encode to MP3 automatically. Again, not recommendations because I haven't used them. If you like free stuff, consider the Vorbis format (also called Ogg Vorbis or just Ogg, which is less accurate). It's completely free and is growing significantly in popularity and compatibility. Google and Wikipedia both have plenty more information about it.

. Note: This answer has been changed, since dB power amp is no longer freeware. www.snapfiles.com has converter programs for this purpose. http://www.snapfiles.com. At Snapfiles, once you arrive at the home page, look at the upper quadrant of your screen, right in the center. You'll see 4 green radio buttons:. "Shareware"; "Freeware"; "Features"; and "Search". I would click on "Search" and type in ".wav to .mp3 converter". There will be a small checkbox just below that. It reads, "Only freeware", or vice-versa. Check this box or you will get all the freeware AND shareware available for download. If you want to see ALL relevant categories, go to directly to "Freeware". Scroll down and look in the 2nd column from the left. Halfway down, you'll see Multimedia Then look for a subcategory called "Audio Encoders/Converters". You'll find several of these programs at snapfiles. Some will only convert one format to one other format, end of story. The advantage there is in the simplicity and ease of use. Others will convert a wav file to mp3 format, then mp3 to wma. Or .wma to .wav and back. It's a little more involved than one way, but not hard to learn. Soime programs may convert the above extensions to .cda files for recording cd's, but I'm not sure which ones. I remember with dB Power Amp, an excellent shareware program that used to be freeware untl a few months ago, I had to download a plug in for some aspect of CD recording, but it was easy. I downloaded, and it installed itself and added a right-click context menu. Sweet. All programs have been rated by the Snapfiles staff (two to five stars), and screened for viruses. The staff, like the staff at Answerbag, does an awesome job. There's also a rating for "popularity" You may want to take that one with a grain of salt. Some new programs may be too new on the scene to be well known. Popularity doesn't mean much, really. Users, like you and me, have reviewed some programs. These reviews can be very helpful - or totally squirrelly. This should at least get you going. Good luck.

If I remember correctly, Nero (www.nero.com) has a tool built-in that will convert any other audio files into .MP3 . Not sure if they still offer a freeware version or not though.

go to google and type super converter and download that. its what i use

You can get this from download.com