Good MP3 Converter

From what? to be fair itunes can convert to MP3, but it's possibly not the best format - I don't have a problem with it but people with better ears than me would suggest other formats for better clarity etc.
 
I used xrecode quite a bit, you can use it free but the start up time increases (by a 'register' timer) every time you use it by a couple of seconds to encourage you to register. Converted tonnes of stuff on it and only have a 20 second or so wait for it to start.
 
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