HURRIKENUX  It would be highly recommended that libraries (such as oggdec) be compiled as Universal so that Rosetta does not need to be installed on Snow Leopard. Currently, that library and some others are compiled for PowerPC only.  
(Version 2.065)

HARRY G.  Well, at least, All2MP3 supports the conversion from .wma to .mp3, which XLD doesn't. Besides this special use, I also definitely prefer XLD.  
(Version 2.065)

MRMUSE  Why would anyone use anything besides XLD?  
(Version 2.025)

ROB.H  Great idea, but...

1. The interface seems a bit screwy. The horizontal scroll bar completely obscures the last file in the list.

2. Whatever file I try to convert, at whatever quality, the program does nothing except produce the message "The application lame quit unexpectedly".

Am using Leopard 10.5.7 but I guess this app still needs a bit of work. Here's hoping for an update that makes it more usable.  
(Version 2.025)

DANIELGULLO  The basic functionality is fine; i.e. convert from flac to mp3. However, it didn't transfer the tags from the flac files to the mp3 files: artist, album, track, etc.

So, there are a few additional steps and tools required for the process to be perfect: rename the flac files with the flac tags, convert the flac files to mp3, then populate the mp3 tags from the filename.

It seems that there are no "be-all, end-all" conversion tools out there. Some tools do file renaming from tags but not tag population from filenames. Some do the file format conversion. Where is the tool that does it all???  
(Version 1.04.1)

ELEMENTNINETY3  The software has some obvious bugs, but it did what it advertised. I could only convert at "160 - Very Low" or below (by the way, on a related note, 160 does not seem Very Low to me at all, but I guess the dev feels differently). If I tried "192 - Low" or above, it returned an AppleScript error on initialization. However, it did the job fine once I worked out these bugs.   
(Version 1.04.1)

OVEN KING  There is a need for good conversion software for various filetypes to mp3 and other common formats. After unsuccessfully using a combination of Xact and iLas to convert .flac files to mp3, I tried All2mp3 with limited success.

The drag and drop interface is simple. As other reviewers have mentioned, progress indication is necessary and setting destination location should be part of the application as well. I also found All2mp3 inconsistent in operation; in several cases I converted a file unsuccessfully in a batch conversion and then tried converting it by itself and was able to get the conversion to work. Otherwise, when converting multiple files some will work and some will not. I also found issues with filenames, specifically with non-alpha numeric characters in the filenames. When I removed parentheses and punctuation in filenames that previously did not work, the conversion suddenly worked.

Overall, the simplicity is nice, but just a few more features and some effort to address the inconsistency issue would make this far more useable.  
(Version 1.04.1)

MACSWEEP  First, I was trying to convert WMA files to MP3 files. All2mp3 left about 13% unconverted WMA files. It also left duplicate named and sized files with "#0.txt" added to the end of each file.

Also, the mp3s that were created played "jaggedly" - that is, the sound would stop and go, stop and go, very rapidly. (Ta-da-da-da.)

There is no option to set the destination folder for the resulting files. No option to set bit rate to lower than 128.  
(Version 1.04.1)

STEPHANE CARPENTIER  The application is very easy to use. Just drag and drop your music, select the quality of mp3 and click start.

One thing missing on this software is the lack of progress bar.

I have tried to re-encode and album I had in Flac. All2mp3 failed to convert 8 songs out of 13. At the end, it also failed to say that the job is finished.

(tested under leopard)  
(Version 1.04.1)

UDNTKNW  cant say much cause I dont speak spanish or read it but if you want I can write a review in russian, oh wait its an english site lets stick with english yeah, I wont even try it just because of that  
(Version 1.04.1)