WAV to MP3 convertion with LAME (Lame Ain’t an MP3 Encoder) is a transformation of audio file format from wav to mp3 using function of LAME. LAME is an opensource mp3 encoder it means code can free distribution. From testing, have a result that medium quality have a highest size and high quality have a littlest size. It have because in medium quality using 320 kbps bitrate and high quality using 128 kbps. And both normal and low quality using bitrate between 128 – 312 kbps.