nester

For superior quality over MP3, you may be interested in Ogg Vorbis which is a lot like MP3 only using a better acoustic model that is designed to minimize loss. I have been reading about it a little. There is even a WinAmp and Sonique plugin for the format.
http://www.vorbis.com/faq.html

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I cheat, I own an empeg.
Meskimen's Law: There's never time to do it right, but there's always time to do it over.
http://civic.mp3car.com