If you must LAME would be the best choice for MP3s. I am sure most frontend supports transcoding (I use Foobar a music player, but there are dedicated frontends as well).
Audiograber is what i use for ripping cd's. If it for the pc, i have specific setting to rip at high quality using external lame encoder. If its for my Nokia 6230 with 1Gb mem card then i use the audiograber internal encoder which has a limit of 50kbps (i think). Tick the high quality box. Unless you have a set of very expensive headphones you will be hard pushed to hear the differance.
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