Since Ba-DiL asked, I'll make a tutorial.
VBR stands for Variable Bit Rate. As opposed to constant bitrate (CBR), VBR files vary the amount of output data per time segment. VBR allows a higher bitrate (and therefore more storage space) to be allocated to the more complex segments of media files while less space is allocated to less complex segments.
-WikipediaStep 1: Getting the Software.
I'd personally recommend CDex, it's the easiest one to handle. You can download CDex from here.
Download the "CDex 1.70" Unicode version, since we're usually handling with Japanese characters, you can type them and save the tags without problems with that ver.
You will also need the LAME MP3 Encoder, which is the one that can encode to that format. You can get it from here. Step 2: Configuring CDex
Go to Options and then click on Settings, or you can just press F4 instead. In the pop-up, go to the Encode section; once there, be sure that in Encoder, the option LAME MP3 Encoder is chosen. In the Encoder Options below, you can select the minimum and maximum bit rate for your rips, I'd recommend to choose from 128kbps to 320kbps. Lower in that window, you can find the "VBR Quality" option, there you can change whether you want your rip to be VBR V0 or VBR V2, which are the two most used and recommended. What are the differences? Hydrogenaudio website does a great job explaining:
Usage: -V(number) where number is 0-9, 0 being highest quality, 9 being the lowest.
There's a table with some examples, go give it a look. http://wiki.hydrogenaudio.org/index.php?title=Lame
Once you've done all this, just click Accept and the changes will be made. Step 3: Encoding
Open CDex and then insert the disc, the program will load all the files. You can fix the tags there before ripping the audio, and you can also set the way how your file names will be saved as well (go to Settings and then Filenames, you can change it there, and you can also change the output location for the files you will be ripping).
When you're done tagging files, select them all and press F9 (it's easier than going to Convert and selecting "Extract CD track(s) to a Compressed Audio file XD), the ripping will begin, and it doesn't takes long
And we're done! Easy, wasn't it? ;)