From the developer: "If you have any MP3 files and need to burn them onto an audio CD, or you need encode favorite WAV files to listen to most MP3 player with out WAV size, then you'll need an MP3 decode and encode software that creates MP3 and WAV files. Easy MP3 Converter includes MP3 encoder and MP3 decoder, it features includes supports MP3, MP2, Xing VBR and CD quality WAV, automatic volume normalization, Fast WAV to MP3 encoding, batch files conversion and more. This program offers a manual batch mode, but also automatically converts all entries in M3U and PLS format play lists. Version 1.27c improves the built-in player and fixes some minor bugs."