I checked and quartz Audio freeware is still available. It's really a good program for a freebie. Here is the URL: http://www.hitsquad.com/smm/programs/QuartzAudioMasterFreeware/

Hitsquad also has links to several wav to MP3 conveters. As I mentioned before, WinLama works very well for me and is also available as freeware. Here is the URL: http://www.oddsock.org/tools/winlama+/

Korg AJ