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.

[[JAZ]]

@Ouroboros:
I disagree. There are a lot of transcoders, and moreso in video. Be the MediaCoder frontend a clear example.
The main use of transcoding is to get a smaller file than the original (MPEG2 2Mbit -> MPEG4 600Kbit, MP3 192 -> AAC 128, etc...). In video, the visual size may also be reduced (example: to use in an iPod Touch or other MP4 players/phones).

The project as it has been described is paramount for a single student as a part of his studies. If he started with an existing code, and was more focused, then it might be reasonable.
I don't know if he's studying just computer science, or if the carreer is specifically about Digital Signal theory, where he would have learned the concepts of perceptual codecs, fourier transforms, windowing and all the DSP and transformation related subjects.

At least when I studied (and that's 7 years ago), I only saw the fourier transform in an optional course, at the end, and was never mentioned in relation to digital audio.
(If anyone wonders about uses of the fourier transform in other subjects than audio, just think on what an ADSL connection is)

This post has been edited by [JAZ]: Oct 31 2010, 13:42