ACM is the ancient Windows "Audio Codec Manager" making LAME encoding through it universal.
It enables you to use the Lame MP3 encoding algorithms in e.g. VirtualDub, FlasK MPEG, and ac3dec. Now you can use your favorite high-quality MP3 encoder for DivX as well. Give LAME ACM Codec a try to fully assess its capabilities!
ACM is the ancient Windows "Audio Codec Manager", and most applications that can save audio files to WAV do so through ACM, making LAME encoding through it pretty much universal. The catch is that saved files have WAV headers that make the MP3 file unrecognizable to several players and decoders. A solution is using Marco Pontello's RiffStrip to delete the headers.