I would recommend WinFF, it is primary for video conversion but will convert pretty much any type of audio file straight into mp3. It works pretty quickly all things considered and you can also que large lists of things if you want to let it convert while you sleep.
And it's freeware!
I would post a link but I can't post links yet, too new but if you google search WinFF it'll pop right up.
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"Have you seen the roses? There's a whole lot of colours."
-Syd Barrett
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