Using the Windows Media Bonus Pack
1) Download the Windows Media Bonus Pack for XP here - http://www.microsoft.com/windows/windowsmedia/player/bonuspack/default.aspx
2) Run the install and select the “Plus! MP3 Audio Converter LE" while deselecting other items (Figure 1). Note that you must install the setup files.
3) Once the install is finished, start up the “Plus! MP3 Audio Converter LE" by going to Start, Programs, Windows Media Bonus Pack for Windows XP.
4) On the main window, select whether or not you want to convert specific files or a set of folders (Figure 2). In this example, we’ll just convert a single file. Click Next when ready.
5) On the “Add the files you want to convert" window, click the “Add files" button and browse for the file you wish to convert (Figure 3). Click Next.
6) You are able to change output options, but I found the default to suffice. Note that your original MP3 file will remain in the same place (Figure 4). Click Next.
7) On the final window, click the “Start Conversion" button. After a moment, you should get a success notification (Figure 5).
You’ve now successfully converted your first file. You can go back and convert your other files and folders with ease. Even though Microsoft is trying to sell Plus! for Microsoft XP, the MP3 Audio Converter LE works pretty well so you shouldn't mind the advertising for Microsoft Plus!