Ultimate Encoder 2004 is a high fidelity CDA/MP3/WMA/AVI//WMV Audio/Video encoder and decoder for Windows 2000, XP or higher, with integrated CD-Grabber, supports MP3 from 8Kbps to 320Kbps and WMA9 (Windows Media Audio V9) from 4Kbps to 768Kbps, 100KHz, 24-bit. With a cool user interface.
It takes as input Windows PCM .WAV files or CDAudio tracks, and encodes them to MP3 or WMA audio files which can be played with WinAmp or Media Player. It also has a built-in decoder which decodes the Audio MP3 or WMA files to Windows PCM Wav files. It supports Line-In/Microphone live recording directly to MP3 or WMA audio files.

If you ever used a voice recorder with a VAS (Voice Activation System) feature you probably have noticed that the recorded sound cannot be understood because of too frequent start/stops in recording, so Ultimate Encoder uses a much more intelligent feature called iVAS (Intelligent Voice Activation System) in order to cut the silence when recording a voice conversation, this feature allows you to set a delay for each start / stop operation. This results in a very accurate voice recording, not affected by the background noise.

You also can encode .AVI, .MPG, .ASF files to WMV (Windows Media Audio V9) files or capture to WMV files from your TV capture device, webcam or screen capture.