Exact Audio produces files for LAME to work with. For a drag and drop GUI to LAME get RazorLame. You still need LAME for RazorLame to work, but it's very simple.
My connection speed makes emailing these tools prohibitive, but you should be able to download them from TUCOWS and other similar sites.
I use Window Media Player which comes with the Microsoft Windows OS or can be downloaded separately (there is a new version out version 9.0; Microsoft is calling it 9 Series). Though it can play MP3s as is, it requires a plug-in program to convert music to MP3 files.
The plug-in program I bought is InterVideo MP3 and if very, very reasonable ($9.95).
If what you want to do is convert mp3's to wav files (to edit, for example), you can use Winamp's diskWriter plugin. It's usually installed along with Winamp; you can select it in Preferences -> Plugins -> Output.
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