Best .wav to .mp3 convertor/encoder

[napps]

As the title suggests what is the best .wav to .mp3 convertor/encoder?

Thanks

 

[futureawesome]

If you're looking for free software for windows.

Either Audacity with Lame plugin, or just SUPER.

 

[RaptorX]

I personally use Switch Audio Convertor. Pretty useful software in my opinion. They also have a free version available...just click the free version from the link on the following page: http://www.nch.com.au/switch/index.html