Pooh Bear wrote:

iTunes. http://www.apple.com/itunes/ Works well, easy to use, and
has a good MP3/AAC/lossless encoding engine.

What do yoiu mean by a *lossless* 'encoder' ???

An encoder that doesn't irreversably corrupt the input signal as part of the
encoding process.

If you go WAV - MP3 - WAV, the final WAV is different from the initial
WAV.

If, OTOH, you go WAV - FLAC - WAV, the two WAV's are identical

MP3 is a lossy format, FLAC is a lossless format