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.

[Ouroboros]

Perhaps the aim of the exercise is to learn how to use CUDA C, or how to port existing code to CUDA C to run on the GPU. If it is, then the reason for picking what seems to be such a futile application (MP3 to Ogg) is precisely because it is so practically useless that it is unlikely to already exist anywhere on the Internet, so there is little opportunity for just "borrowing" some previously published code, thereby forcing the students to do the porting themselves.

I can remember producing similarly pointless code as an undergraduate, where the purpose wasn't the actual functionality but learning how to use a particular method or set of functions.