1)   Free Mp3 Format DLL 2.7
ActiveX to convert Mp3 To Wav, Wav To Mp3 & Wav To Wav with plenty of effects and formats. Allows setting output mp3 Frequency, bit width, compression, operation mode and frequency filters. Wave Settings allow channel selection, amplification and
mp3 To wave, wave to mp3, mp3, Wave, Compression, Bitrate, PCM, sox, blade, lame,

 2)   All To MP3 Converter 3.2.6
If you want to convert your WAV,WMA 9 or OGG files to MP3 format, this program is exactly what you are looking for. You can start conversion directly from Explorer by right-clicking on selected files and selecting "Convert to MP3" from context menu.
wma to mp3, wma converter, mp3 encoder, wav to mp3, ogg to mp3, wave to mp3, ape to mp3, wma decoder, ogg decoder, flac to mp3,