Helix
mp3 encoder could be the next competitor for Lame
mp3 encoder The ISO/MPEG Layer III Encoder Library provides a high-level interface for encoding
mpeg 1 and
mpeg 2 Layer III files.
The following header files are provided for usage in C/C++ programs:
- mp3enc.h: Layer III encoder class definition
- xhead.h: Utility functions to write a TOC header for VBR files
The encoder core resides in a statically linkable library called mp3enc.lib (Microsoft Windows) or mp3enc.a (UNIX). See tomp3.c for an example on how to use the library.
Helix
mp3 encoder is based on the Xing
mp3 encoder now offered as open souce by RealNetworks, Inc
More about this
mp3 encoder HERE
MP4 Converter
510 KB 
$ 19.95