The Fraunhofer codec present here is version 1.263 with Radium hack.
Not Fraunhofer's latest but without doubt their best encoder to date.
The newer Fraunhofer codecs offer better Variable Bitrate performance, but their output quality is lower than the good old 1.263.
Avoid 'em! Nowadays Fraunhofer is surpassed in both quality and speed by LAME.
When it comes to Variable Bitrate encoding you better forget about Fraunhofer. It's just not on par with LAME. If you really want the best encoder you better read the LAME part of this tutorial. What Fraunhofer excels in is low bitrate encoding. At bitrates of 128 kbit/s and lower no other encoder can beat Fraunhofer.
However, our goal is creating high bitrate (thus higher quality) MP3 files.

LAME MP3 Encoder is the best mp3 encoder and is available for free!

You can use the LAME executable with RazorLAME interface or you can use the DLL with another software (AudioGrabber, CDEx etc).
I prefer the combination CDEx or AudioGrebber + LAME DLL.
In the archive are included both: exe and DLL.

Features:

· - Many improvements in quality in speed over ISO reference software.
· - MPEG1,2 and 2.5 layer III encoding.
· - CBR (constant bitrate) and two types of variable bitrate, VBR and ABR.
· - Encoding engine can be compiled as a shared library (Linux/UNIX), DLL or ACM codec (Windows).
· - Free format encoding and decoding
· - GPSYCHO: a GPL'd psycho acoustic and noise shaping model.
· - Powerfull and easy to use presets.
· - Quality is comparable to FhG encoding engines and substantially better than most other encoders.
· - Fast! Encodes faster than real time on a PII 266 at highest quality mode.
· - MP3x: a GTK/X-Window MP3 frame analyzer for both .mp3 and unencoded audio files.


What's New in This Release:

· - Fixed lowpass values when using vbr with mono files
· - Faster quantization loops
· - Faster count_bits
· - Fixed a buffer requirement error in ACM codec
· - Fixed mpglib and other decoding support code to prevent the crash when invalid mp3 input
· - Removed Layer I decoding support
· - Use FastLog and IEEE 754 hack on PowerPC too (approx. 10 percent faster)

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Super Mp3 Recorder Professional, the powerful recorder, editor and player, makes a complete recording studio of your computer. With the recorder you can record voice from microphone, internet streaming audio, or music played by Winamp, Windows Media Player, Quick Time, Real Player, Flash, games, etc. Super Mp3 Recorder Pro is able to automatically detect the recording formats your sound card supports and then set the application's parameters for the best possible performance. The recordings can be saved as .mp3, .wav, .wma, .vqf and .ogg files. What makes Super Mp3 Recorder Pro more powerful is its editing feature. It can edit audio files as you desire by cutting, copying, pasting, trimming and various DSP effects. Another useful feature is recording schedule which enables automatic recording, that is, Super Mp3 Recorder Pro starts and stops recording at any time you want.
Super Mp3 Recorder Pro has a Voice Activation System with which you can choose to skip silent passages, or stop the recording after a certain amount of silence. This option is especially useful when you're recording streaming audio and net congestion temporarily stops the stream. Instead of having a big blank spot in your recording, Super Mp3 Recorder Pro will just pause and wait for the signal to reappear.