Ultimate Encoder 2000 Lite - Version 2.01 Ultimate Encoder 2000 is a high fidelity MP3 Audio encoder & decoder for Windows 95, 98, ME, NT & 2000, 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.