How: mpg to mp3 conversion

[esojmc]

I have a CD that has a bunch of mpg audio (not video) files. Is there any tool for Windows (XP) that I can use to convert these mpg files to mp3?

Thanks.

[echooff]

BeSweet Located here. (http://www.doom9.org) Under the downloads section. I always have better luck rendering it out to a wav first. this method does cause a lose of quality.