There is no generally "best" program. What is "best" for you depends on your needs. Are your priorities - high audio quality - security against corrupted mp3s - easy handling - support of creating gapless CDs (e.g. for live concerts) - support of .cue sheets - support of intelligent volume adjustment (replaygain) - ...?
Hi, if u have nero and i remember correctly when u compile an audio cd with mp3's u will find that the mp3's u drag into the compilation window will take up a lot more space than u might expect, u might think u can can get 140 5MB mp3's on an 700MB cd but nero uses the time scale and u will only get 20 4 minute mp3's on an 80 minute/700MB cd, because nero automatically converts them 2 cda/wma can't remember which, as for quality etc, you can but try and c if there ok for what u want them 4, hope this helps it's a quick, free option if u already have nero.
There is one that I think stands out above the rest and that would be feurio. It's one of the best for working with mp4 files. It will check them for errors before you end up burning a bad mp3. It is free to try and well worth a look.