Convert WAV or MP3 to MP3

(Note: the screenshot shows a prototype that was done on a Macintosh which is why it looks "different" -- but standard UI elements are fine, I'm not looking for anything special in that regard.) I need a utility that will allow the user to drag-and-drop an MP3 or WAV file into it (they should also be able to use File/Open to select an audio file). The user should be able to click a Play button to hear the audio (to make sure it's the correct one). The user can then select a sample rate of 11025 Hz, 22050 Hz, or 44100 Hz and a bit rate of 16kbps, 24kbps, or 32kbps. I realize that some high sample rates won't work with low bit rates -- the software should only allow the user to select valid combinations. When the user pushes a convert button the loaded audio file is converted to MP3 using the settings selected (after asking the user where to save the file). After being converted the user should be able to listen to to the new file as well as the old, so they can compare sound quality. Sorry this isn't a more challenging project -- it should be pretty easy for someone who know what they're doing. See the attached prototype screenshot -- the app needs three tabs. The first will display a logo that will be supplied by me. The second tab will contains the elements described above, and the third tab will have text that's supplied by me. ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Deliverables must be in ready-to-run condition, as follows? (depending on the nature? of the deliverables): a)? For web sites or? other server-side deliverables intended to only ever exist in one place in the Buyer's environment--Deliverables must be installed by the Seller in ready-to-run condition in the Buyer's environment. b) For all others including desktop software or software the buyer intends to distribute: A software? installation package that will install the software in ready-to-run condition on the platform(s) specified in this bid request. 3) All deliverables will be considered "work made for hire" under U.S. Copyright law. Buyer will receive exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). ## Platform Should run on Windows 98 and above (unless you can convince me differently). I do NOT like anything that requires the .NET Framework and will probably pick a bid that doesn't require it. Extra bonus (at least $100) if you make it cross-platform -- Windows and Macintosh. A RealBasic programmer could do that -- not sure what others.