[ddots-l] making mp3s

High all, 
I want to know how to convert wave files to MP3's. I need to send some tracks 
to someone who is doing some mixing for me and he needs it in 320 kb MP3's. I 
tried using I tunes, but had no luck. Some one told me that windows media 
player can convert files to MP3's  that are ripped from a CD, but that it 
couldn't rip from the hard drive which is where all my files are. Are there any 
jaws friendly programs out there that I can use to convert my wave files to 
MP3's? I've  also noticed that in the export dialog in sonar there is a option 
to convert your file to MP3, but when I choose this option I get a message 
saying that I need to go to the cakewalk website for an MP3 encoder. I didn't 
have any luck finding an MP3 encoder on the cakewalk website. Any suggestions 
will be greatly appreciated.

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