Software by WAVE ID3 to M3U Recorder:

ChristmasStory WAVE ID3 to M3U Recorder - The most powerful audio CD (CD-DA) ripper, extract the digital audio track without losing any quality and turns them into the most popular format media files. It supports auto-seraching CDDB info from internet. It also supports four channels mode including Stereo, Join Stereo, Mono and Dual Channel.