IT ACTUALY WORKS
C:\TEST>lame test.mp3 test.wav
ID3v2 found. Be aware that the ID3 tag is currently lost when transcoding.
LAME version 3.96.1 (
http://lame.sourceforge.net/)
CPU features: MMX (ASM used), SSE, SSE2
Using polyphase lowpass filter, transition band: 5742 Hz - 5935 Hz
Encoding test.mp3 to test.wav
Encoding as 16 kHz 24 kbps single-ch MPEG-2 Layer III (10.7x) qval=3
Frame | CPU time/estim | REAL time/estim | play/CPU | ETA
52/85 (61%)| 0:00/ 0:00| 0:00/ 0:00| 39.830x| 0:00
average: 24.0 kbps
ReplayGain: +0.7dB
C:\TEST>
lame --decode test.mp3 test.wavID3v2 found. Be aware that the ID3 tag is currently lost when transcoding.
input: test.mp3 (16 kHz, 1 channel, MPEG-2 Layer III)
output: test.wav (16 bit, Microsoft WAVE)
skipping initial 1105 samples (encoder+decoder delay)
Frame# 53/83 24 kbps