FYI : GermaniXEncoder 1.70.854

GermaniXEncoder is a universal Transcoder for various sound formats like MP3, MP2, Real Audio, WMA, Ogg Vorbis, ALF2CD, DSP, GSM, G.721, G.723, G.726, RAW, PCM, ADPCM, uLaw, aLaw, MPC, and Monkeys Audio.

In addition, the Encoder has a transformer for some transforming features, an Audio Recorder for recording from all input sources to mp3, mp2, pcm, adpcm, wma and ogg-vorbis.

You can also split large MP3 files with there CUE sheets into songs.

Get it here.