@karlos, yeah, just thought the same, even if file was not placed in ram for conversion. my i7/2.93 needs 7s:
C:\Programme\Lame For Audacity>lame AKsack.wav AKsack.mp3
LAME 3.99.3 32bits (
http://lame.sf.net)
Using polyphase lowpass filter, transition band: 16538 Hz - 17071 Hz
Encoding AKsack.wav to AKsack.mp3
Encoding as 44.1 kHz j-stereo MPEG-1 Layer III (11x) 128 kbps qval=3
Frame | CPU time/estim | REAL time/estim | play/CPU | ETA
10529/10529 (100%)| 0:07/ 0:07| 0:07/ 0:07| 36.295x| 0:00
-------------------------------------------------------------------------------
kbps MS % long switch short %
128.0 100.0 74.4 13.4 12.2
Writing LAME Tag...done
ReplayGain: +0.5dB