Musicmatch Jukebox (Basic) has a file converter on it and you can control the kbps and also make sound clips...You can also record to your hard drive from a CD. It wipes your mouth after you eat...smile...
The basic one is free at musicmatch.com. they are really pushing the the one you have to buy so look carefully on the page for download basic...Joyy
IMO, one of the best freeware alternatives for this purpose is the encoder that many products use, LAME. For a nice GUI frontend to LAME, try RazorLame.
Thank you to everyone who replied, I actually figured out the conversion on my own, with Jukebox, but what Joyy mentioned about sound clips keeps me interested. I have a mini 4 track digital recording studio that saves musical data to a SmartMedia card. But what I am now trying to figure out is how to record 45-minute compositions from a cassette tape to my digital recorder as a one track recording. The fact that I have a 32mb card allows me to fit only 33 minutes of music on it at a time at the most. I would like to be able to record the first part of a 45-minute music composition onto my recorder and then store that data onto my hard drive as either a .wav file or an .mp3, then erase the card, and record the rest of the tape onto the digital recorder for a second file on my computer. So, is it possible, using MusicMatch Jukebox, to create a file 45-minutes long from two separate shorter-length music files? And if so, how do I do it?
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