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Ultimate Encoder 2002 is a high fidelity MP3/WMA Audio encoder & decoder for Windows 98, ME, 2000 and XP, with integrated CD-Grabber, supports MP3 from 8Kbps to 320Kbps and WMA8 (Windows Media Audio V8) from 6.5Kbps to 192Kbps. It takes as input Windows PCM .WAV files or CDAudio tracks, and encodes them to MP3 or WMA audio files which can be played with WinAmp and Media Player 7 or newer.