WAV to MP3

What do you use to make the best quality MP3s from WAV format

ape > mp3

>>1
Use LAME; search Google for LAME. However, unless you have a special interest in the MP3 format, I recommend you to use OGG Vorbis instead (again, Google OGG Vorbis). It's free and you may use it legally, it compresses more giving the same quality, or provides a higher quality taking the same space, and it has better features overall.

>>3 I'll use it when I buy an OGG player. That will be some time after my MP3 player breaks down.

LAME 3.90.3 --alt-preset [standard|extreme|whatever]