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Newman-
You need to give us more info, buddy.
Record what? A CD? Your bass? Multiple Tracks?
To my knowledge, there is NO single source of actually "recording" to a MP3 track. All Mp3 are bassically conversions of WAV files.....which bassically is the industry standard for recording digital music.
If you have an analog multitrack or even a tape player, you can use the stereo output to the stereo input of your PC (providing you have a sound card). Once recorded into your PC (via a WAV file), most MP3 players have a conversion tool.
I use several different pieces of software personally....but the best shareware Mp3 players (IMO) are Winamp and MusicMatch Jukebox.
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