Audio convert component Delphi - mulaw \alaw to mp3

I would like a Delphi componet which when provided with a set of properties that it will convert Alaw\Mulaw typical 8bit\8Khz audio files to a defined mp3 file (with optional tag encoding) With a fired component event of complete file conversion. Would like ability of changing the compression levels etc.. of the mp3 FYI Compoent would be used as avery intensive convertor (non stop 50,000 files per day) - assume conversation \ not speech ## Deliverables 1) Complete and fully-functional working program(s) in executable form as well as complete source code of all work done. 2) Installation package that will install the software (in ready-to-run condition) on the platform(s) specified in this bid request. 3) Exclusive and complete copyrights to all work purchased. (No GPL, GNU, 3rd party components, etc. unless all copyright ramifications are explained AND AGREED TO by the buyer on the site per the coder's Seller Legal Agreement). 4.) All doumentated \ diagrams in HTML ## Platform MS 2000\XP