I use the Exact Audio Copy with Lame to convert MP3's for listening to on my computer as background music when I am in the mood while working. There is a great link I found for configuration of EAC with Lame and I suggest whoever is involved in MP3's should definitely consider this option. The link is
http://www.chrismyden.com/nuke/modules.php?op=modload&name=MP3DB&file=painless
http://www.chrismyden.com/nuke/modules.php?op=modload&name=MP3DB&file=painless