dont pay. itunes, media monkey, godfather. Loads of tagging software out there.
Iv used them all and more, Godfather is supposed to be the best but if you have a load of music, it can only tag based on the name of the file and make a guess which it will prompt you to confirm so Ive seen no real difference.
Be prepared to spend a lot of time tagging and UNtagging when you find out it guessed the wrong name of the album and artist and you clicked ok.
google for links or go to the audio section of 100-downloads.com