InterVideo MP3 Xpack
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The MP3 XPack instantly adds great sounding MP3 encoding (or 'ripping') to Windows Media Player in Windows XP.
Allows you to record your CDs in the popular MP3 format for full compatibility with portable MP3 and MP3-CD players.
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Pricing $9.95 USD.
System Requirements can be found here.
The official page can be found here.