sorry i didn't understand your problem
but let me tell you this
Download the software called :
" MediaMonkey" it's a great great AUDIO CONVERTER
it can convert from MPC OR FLAC OR EAC OR OGG ...
ALL TO MP3 EVEN YOU CAN CHOOSE THE BITRATES OF IT
IT'S APERFECT SOFTWARE FOR CONVERTING AUDIO
But pal i really did not understand your problem
Is the audio on CD or your PC?
if it's on a CD you can easily Rip it to mp3 by using the windows media player
And if the audio was on your Pc try MediaMonkey
But it's not a free Software
hope i helped you