Digital sound is nothing more than numbers. What separates one container from another is how those numbers are packed, how much data (if any) is thrown away, and which devices understand the result.

How can I convert my CD collection to MP3 music files, and then convert some of the MP3 files to the WAV file format used on music CDs? Download Apple’s free iTunes ...

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I've used EAC to do this. Instead of ripping individual tracks, tell it you want to "Copy Image & CUE Sheet." That will make a single WAV file of the entire CD, then you can convert to MP3 from that.