While primarily a player, VLC has a "Convert/Save" feature that uses modern codecs to turn any audio or video file into a high-bitrate MP3.
While the was once the industry standard for high-quality audio encoding, it is now considered legacy software that is no longer supported or officially distributed by its original creators.
The era of the standalone Sonic Foundry MP3 Plug-in has passed. Rather than risking your system's security with outdated downloads, we recommend using for a free solution or upgrading to the current version of Sound Forge for professional-grade results.