arghhhhhhhhh you've all destroyed my eyes!
DO NOT TRANSCODE!! transcoding is pure evil, never ever EVER transcode from lossy to lossy, your just going to lose more quality... sure if you've got a 320kbps MP3 and your trying to cram a load of songs on some 1Gb player then transcoding is ok to 128 or 192 or something... but for the love of god if you like your music don't transcode for normal use! :angry:
sorry, rant over... but dbPowerAmp is probably the best tool for the job, its easy to use, I generally use it for my FLAC -> MP3/Ogg stuff