Ask Slashdot: What's the Best MP3 Encoder?

syd asks: "I'm wanting to convert my CD collection to MP3, and I'm looking for the best MP3 encoder to do the job. The most important factor is the sound quality of the encoded files. Other concerns are cost, platform, and speed of the encoder. However, I'm only going to encode them once, and I'm going to listen to them fairly often, so I'd rather have a slow encoder that sounds good. I would prefer to use Linux, although I would be willing to reboot into Windows if necessary. If anyone has any pointers to some real numbers, that would be most helpful." A fair enough question. What do you all think?