The best audio extractor...?

Hi guys...sorry if I'm posting this in the wrong place, but I have two questions...

1. Which program is the best for audio ripping...? I mean, I want to make a backup from all of my CD's, but I don't know if the WMP audio ripping is the most effective.

2.I have a MP4 player, and It can record to MP3 and WAV. So, which preset do I have to choose...? 32kbps, 64, 192 or 384? (for WAV, of course...)

P.S. Sorry for my bad english...

Cheers!

You can't go wrong with 'Exact Audio Copy'.  But WMP works just fine too.  It's faster for me, in fact.

WAV generally isn't measured in kbps.  It is measured by the bitrate and frequency.  A standard WAV file is 16-bit and 44 kHz, which most programs use by default, as it's equivalent to CD audio.