Software both commercial and free that allows users to encode audio to ATRAC:
Free
atracdenc Open source ATRAC1 and ATRAC3 Encoder. Not known for being the highest quality encoder.
Free but evil
Somewhat less evil
Simple Burner 2.0.05.25150 (Jan 15, 2005)
Sony .acm codec - integrates with the Windows Audio Compression Manager and encodes to ATRAC3 files wrapped in the WAV container, allowing bitrates of 66, 105 and 132kbps. Keep in mind this is quite old code and probably does not reflect the best quality ATRAC3 can provide.
Commercial software
Sound Forge (Built-in since version 9, but you can add the plug-in to version 6 onwards)
SONY Cinescore 1.0
Sonic Studio's N-code plugin for professionals
ATRAC Codec Plugin for Sony Media Software (Windows only)