SysDesk | eMP3ire

The eMPire MP3 encoder frontend

Features:

Supports Fraunhofers L3ENC and Xingtech's TOMPG
Listen to the file before you encode it
Possible to encode more than one file at once
No complicated configuration needed, give eMPire the directories of L3ENC and/or TOMPG and you are ready to start encoding WAVs to MP3s!
Nice interface ;) (see screenshot)

As eMPire is a frontend, you need encoders as well. You can get the two supported encoders (shareware versions) at:

Fraunhofer Institute (L3ENC)
Xingtech (TOMPG)