I just want to highlight the usefulness of QWinFF - which is a front end gui for ffmpeg.
(QWinFF is available ootb in Bionic64 rightclick menu - I'm not sure about other pups yet)
(QWinFF can do much more than wav-mp3 conversion but that is what I needed at the time)
I have been trying to convert various media formats recently and one of the tasks was to transform a large directory of .WAV files into mp3 files.
Usually I will do this sort of thing one file at a time using mhwaveedit or ffconvert multimedia converter - but the sheer number of files made this an unsuitable method.
I noticed in Tahr32 6.0.6 there is a right-click option to convert an entire directory of wavs to mp3 using "wav2mp3" and this worked well for most wav files but did not work for me on this occasion.
At first I thought it might be that the file extension was capitalised ".WAV" so I converted some to lowercase ".wav" but still no success. In the end it seems that the problem was that my .WAV files were encoded as RIFF MS adpcm which is a microsoft codec.
wav2mp3 did not have the ability to see those files as wavs - it told me that no wavs could be found.
Then I discovered that Bionic64 has QWinFF in it's rightclick menu and I was able to rightclick the directory holding the WAV files and have them all converted to mp3 easily.
QWinFF had a very clear interface and was so straightforward. Looks like a very capable utility.
I don't know if it is available on other pups or just Bionic64 - but it is well worth a look if you are wanting to convert media files.
EDIT :
see here for a simple script for wav-mp3 batch conversion