Audio Companion for Windows is three different programs in one. One to grab the audio of a CD (CD Ripper), one for processing mp3, wma and wav files (Batch Processor) and an audio recorder (Audio Splitter) for recording audio from the line-in input of the soundcard (with auto-split function for easy recording of vinyl records etc).
All three sections let you save directly to audio formats such as MP3, WAV, WMA or OGG Vorbis.
Free trial for all Windows versions.