The Best Mp3 Ripper/converter

hi guys jus wondering whats da best programme to convert mpeg audio to mp3...i have a few files i would like to convert...

please help.....

links would be great........>>

all da best

:o :o

Just use HeadAC3he

I use DBPoweramp

Thanks ADSTER it works perfect.. having no problems, having fun converting my mpeg audio files..... to wav or mp3>>>

cheers..............