I'm currently using Audiocatalyst 2.1, which is faily good, and it supports VBR (back then it's the only one that I can buy that has VBR support).. and I'm currently thinking switching.. The reason that I use audiocatalyst is that it has a good DAE engine, and it supports CDDB, ID3 Tag, and VBR. but now that ID3v2 came along, and Xing/Real has no intention of updating it...