Lame MP3 for Audacity
is one of the best free softwares for encoding mp3 files with high quality sound. Fun and easy to use, it's fit for all kinds of sound and music processing, from editing to audio recording. Lame is available for both Windows and Mac. This download is for Windows 32 bit systems, but a Windows 64 bit and Mac version are also available on the publisher's site
The Lame download includes two files: Lame.exe, an mp3 encoding directory which is commonly used for CD playback, and Lame-enc.dll (ICL 11,1), which is exploitable from the Windows database ".regedit." The latest version includes MPEG 1, 2, and 2.5; new layers of CBR and VBR ABR encodings; and an autonomous encoding engine. In addition, encoding is faster if your computer is equipped with a Pentium 4 processor or greater, and powerful audio presets let you minimize noise interference.