With integrated CD-Grabber and CD Player, supports MPEG Layer 1, 2 and 3, it takes as input Windows PCM .WAV files or Direct CDA tracks, and encodes them to MPEG files which can be played with WinAmp. It also has a built-in decoder which decodes the Audio MPEG files Layer 1, 2 and 3 to Windows PCM Wav files.

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