A few more.
SoundCopy
http://www.all4you.dk/FreewareWorld/links.php?page=14&cat=005
http://www.measureandconvert.com/prod07.htm
Run on Win98,WinME,WinNT 4.x,WinXP,Windows2000 SoundCopy is a handy
Windows sound recording utility, allowing you to record, save, playback
and compress to mp3, any voice, music or other sound. It can receive
input from CD, the Internet (audio files youve downloaded or streaming
audio), microphone, cassette player or any other line-in source. Use it
to back-up your tapes or to record meetings, conversations, dictation,
radio programs etc. on demand, or automaticaly according to a schedule.
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dBpowerAMP Music Converter
http://www.dbpoweramp.com/dmc.htm
Windows 95/98/Me/NT/2000/XP