I like Napster - 192 kbps WMAs sound great. And when you purchase them they ARE locked with DRM, but Daniusoft’s WMA to MP3 (or any other format - including WMA) nicely removes ALL DRM from the file.
Note, you're breaking a federal law when you do that, as the Digital Millennium Copyright Act expressly precludes defeating DRM, regardless of whether you bought the song.