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Drill Up..
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Ultimate Encoder 2002 is a high fidelity MP3/WMA Audio encoder & decoder for Windows 98, ME, 2000 and XP, with integrated CD-Grabber, supports MP3 from 8Kbps to 320Kbps and WMA8 (Windows Media Audio V8) from 6.5Kbps to 192Kbps.
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MP3 Recorder XP allows you easily record voice or music directly to MP3 format from mic input, line-in input or other applications, and sorts the recordings by date. Its new tagging system allows you attach notes to your audio files.
Details - Download - Get It
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