Try dBPowerAmp! It's freeware and it adds a new right-click function to Windows Explorer. Just select one or more files and right-click on them. It will also re-sample and normalize on the fly, if necessary (wav files for CDs need to be 44,000khz 16-bit.)

You can also download a bunch of other codecs that work with it, so you can convert using other encoders, like Blade, Lame, Ogg Vorbis and the Windows Media format.

--Nut
When you die, if you get a choice between going to regular heaven or pie heaven,
choose pie heaven. It might be a trick, but if it's not, mmmmmmm, boy.