MP3FS is a read-only FUSE filesystem which transcodes audio formats (currently
FLAC) to MP3 on the fly when opened and read. This was written to enable me to
use my FLAC collection with software and/or hardware which only understands
the MP3 format e.g. gmediaserver to a Netgear MP101 MP3 player.

It is also a novel alternative to traditional MP3 encoders. Just use your
favorite file browser to select the files you want encoded and copy them
somewhere!