Foobar2000 (among others) can recognize the gapless playback tag in LAME-encoded files.
The most accurate CD ripper, especially for CD's in less-than-perfect condition, is Exact Audo Copy (EAC) hands down.
It can also burn CD-R's in Disc-At-Once mode (i.e. gapless).
If you have LAME installed and tell EAC where to find it, EAC can rip your CD directly to MP3 files in one step.
All three of those are freely available, so the "i" people don't get a penny.