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LAME is an MPEG Audio Layer III (MP3) encoder licensed under the LGPL.
Today, LAME is considered the best MP3 encoder at mid-high bitrates and 
at VBR, mostly thanks to the dedicated work of its developers and the 
open source licensing model that allowed the project to tap into 
engineering resources from all around the world. Both quality and speed 
improvements are still happening, probably making LAME the only MP3 
encoder still being actively developed.

lame settings example to encode a 192kbs 44.1kHz mp3 file with info
tags from a in.wav file:

lame -h -b 192 -s 44.1 --tt title --ta artist --tl album --ty year --tc
comment --tn tracknumber --tg genre in.wav out.mp3

-----------------------Lame Command Line Options-----------------------