可以用傅立业变换。使用windows的acm音频库，下面是我程序中的一段代码，我用的没有问题。你可以参考一下。

LAME is a high quality MPEG Audio Layer III (MP3) encoder licensed under the LGPL, meaning it is open source and free for personal development usage. This is the latest stable version as of v3.98.4 (March 2010).