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 new Pentium 4/2200 has a 5-second lead over AMD Athlon XP 2000+.
Video-Encoding MPEG-4: Flask Mpeg And Divx