Cato Policy Policy Analysis (#534 February 17, 2005) on P2P+DRM comments on German Tunebite for converting AAC, M4P, WMA, RM, or any audio format you can play on your computer to open format MP3.
Original Frauhofer MP3 encoder
Lame Encoder Article for open source MP3 codec
If the sound card can't record directly through Wave-Out, a loopback cable will be necessary (Line-Out to Line-In)
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