how do i convert mpeg to mp3

hi i have a small video file which is mpeg i have split the file and taken the audio from it using tmpgenc i now need to convert the audio to mp3 is there any programs i can use to do this thanks in advance mlr

 

any generic audio converter can do this as long as it can read mpeg1 layer1 or 2. i use dbpoweramp mostly.

if you're just gonna listen it on the pc, there is no need to convert it. winamp can play it. winamp5 can even play .mtm