MP3 Audio Encoding: Lame MP3
With the Lame MP3 Encoder, a 178 MB sound file in WAV format is converted to MPEG-1 Layer 3 format under Windows XP. The chart above clearly shows that the extremely overclocked Pentium 4 /3000, with its 512 kB L2 Cache, is superior to the Athlon XP 2300+.
Video-Encoding MPEG-4: Flask Mpeg And Divx