There are a number of technical challenges here becasue MP3 is a lossy format. So there are holes in the sound. Easiest way to fill in the sound is with a room simulator, like SIR You can also use a frequency "exciter" to supply missing harmonics.
MP3s are like frozen food, so you are trying to add some flavor back. I don't recommend Audacity, Samplitude or Reaper are better all-round, and can be had for very cheap (I paid 5 euro for a version of Samplitude that came in a magazine) Reaper is the best for live recording, as you can drop the computer and it will somehow save the file most times on the hard disk. dt To get on or off this list see list information at http://www.cs.dartmouth.edu/~wbc/lute-admin/index.html