Hi,
I filed this as a new subject because I didn't want it lost in a reply.
I have no problem making wav files into mp3. I use White Tiger Standard. (free) It takes very little time to convert a wav file. You have three choices of compression: 320, 192 and 96 Kbps. Quite frankly, the 96Kbps sounds better. Why, I don't know. It shouldn't, because it is more compressed than the others.