@echo off
setlocal ENABLEDELAYEDEXPANSION

for %%f in ( E:\録音テンポラリ\*.wav ) do ( 
set fname=%%f
set fname=!fname:wav=mp3!
set fname=!fname:録音テンポラリ=録音フォルダ\NHKラジオ第２\2008年度!
D:\LAME\lame -m m -b 56 -S "%%f" "!fname!"
del "%%f"
)

endlocal