In Windows Vista, you cannot use the Fraunhofer IIS MPEG Layer-3 codec to create MP3 content

In Windows Vista, you cannot use the Fraunhofer IIS MPEG Layer-3 codec (L3codeca.acm) to create MPEG-1 Layer 3 (MP3) content in a third-party application.

Because of licensing restrictions, you cannot use the L3codeca.acm file that is included in Windows Vista to encode MP3 content.

The third-party products that this article discusses are manufactured by companies that are independent of Microsoft. Microsoft makes no warranty, implied or otherwise, about the performance or reliability of these products.