GermaniXEncoder (formerly bEncoder) will convert audio and video files from and in following formats: MP3, MP2, AVI (MPEG 1,4 DivX, Cinepak, uncompressed + Audio MP3, ALF2CD PCM, ADPCM), RM, WMV, Ogg Vorbis, ALF2CD, DSP, U-LAW, G.721, G.723, G.726, WMA, RAW, ADPCM supports VBR for MP3 and OGG. Also inludes an audio CD ripper with freecddb support and free rip file naming from freecddb source.
screen:
hxxp://www.germanixsoft.de/encoder12.jpg