Step 1: Choose what you want to do:
How to make MP3 from Music CDs
How to make MP3 from Audio Books from Audio CDs
How to make MP3s from Protected Audio Files - DRM (Like WMA, from RecordedBooks.com, Netlibrary) here's a section on how to make books from Audible (Amazon)
How to Convert your Tapes, Vinyl Records or any other old timey source.
Software to be used: (mac users click here)
What are Perfect MP3s?
How to Setup Sandisk Clip for rockbox