Lame for Audacity is one of the best software for encoding mp3 files, which is free to download. Linux users will still need to download and install the free and recommended LAME third-party encoder to export MP3 files from Audacity. The software patent on LAME encoding library has expired, so now the LAME library for MP3 export is built-in with Audacity for Windows and Mac. LAME (Lame Aint an MP3 Encoder) LAME is an educational tool to be used for learning about MP3 encoding. Install libvo-aacenc on Mac OSX Install base64 on Mac OSX Install libdv on Mac OSX Install convmv on Mac OSX Install aften on Mac OSX Install jansson on Mac OSX Install libfishsound on Mac OSX Install jbig2enc on Mac OSX Install libwbxml on Mac OSX Install minidjvu on Mac. For Audacity 1.3.3 on Mac OS X (Intel or PPC), or Audacity 1.2.6 on Mac OS X (Intel): libmp3lame-osx-universal-3.97.zip. For Audacity 1.3.3 on Windows: libmp3lame-win-3.97.zip.
LAME is free, but in some countries you may need to pay a license fee in order to legally encode MP3 files.