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. It also has a built-in decoder which decodes the Audio MP3 or WMA files to Windows PCM Wav files. It supports Line-In/Microphone live recording directly to MP3 or WMA audio files. You also can encode your .AVI, .MPG, .ASF files to WMV (Windows Media Audio V8) files or capture to WMV files from your TV capture device or screen capture.