MP3 to OGG Options

[different]

I spent an hour reading this board before deciding to registering an account and posting this question. I am undergrad computer science student working on a project that will convert a MP3 to the OGG format using CUDA C. CUDA C is one of the languages that allows one to run programs on the NVidia GPU.

The project that was assigned to me was given a MP3 file, convert it to the OGG format. I never had to write an audio program before but my understanding since both the MP3 and OGG formats are lossy that it is not recommended to convert directly from MP3 to OGG. Anyways, the question I have is how should I start doing this assignment? I spent sometime looking online for algorithms to rewrite to run on the GPU but I couldn't come across any - I just found existing DLL files to use.

Thanks for any input given.

[different]

@Ouroboros,

Thanks for the search term tip! Actually, I never type in the words "source code" so perhaps that was the key.

@stephanV,

The main point of the project is to learn the advantages/disadvantages of using a GPU to solve problems. The initial part of this project is to work with audio files and once that is achieved, I am moving to videos. Overall, a open-source program will be written that would allow one to take a MPEG or AVI file to convert it to the OGG format in the least amount of time. To the end-user, the decrease time of converting video/audio is the usefullness. If you have any multimedia ideas in mind then I am all ears.