If you're sure you want to use mp3 format, you can get very good quality
using LAME as the mp3 encoder.  I would probably just go all-out and use
the full 320kbs as the bitrate.  If you want to save a little space, you
could use the highest-quality VBR setting (-V 0 --vbr-new) which
averages about 230kbs.

http://www.hydrogenaudio.org/forums/index.php?showtopic=28124


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Pale Blue Ego
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