I ask because there's a patent-free audio codec called [link|http://www.xiph.org/ogg/vorbis/index.html|Ogg Vorbis] that is ambling up to a 1.0 and it compresses audio better and further than MP3. Basically, an MP3 file at ABR* 160kps will have the same quality in Ogg Vorbis at ABR 96kps.
What's more, the latest version of EAC and recent versions of WinAmp, Sonique and other players all handle Ogg files (WMP is a bit of an exception, but an Ogg decoder module is available). :-)
Now, if you're ripping from Linux, then far and away the best tool is [link|http://www.xiph.org/paranoia/index.html|CD Paranoia] which most Linux distros install, anyway.
Wade.
* ABR = average bit-rate. A more accurate term than VBR.