I have myself a mp3-player with 32mb bought now my ask: is there a possibility to encode vbr-mp3s with a bit rate of <128kbps? or which is the best for a mp3-player with limited storage space (at the best < 128kbps)

PS: Sorry for the bad english, i just translated it from another thread of me in another forum with translation.lycos.com!!!

just use --alt-preset 64 - 112 as I suggested

Linkin,
VBR is not suited for low bitrates. It's better to use ABR. This is also in the recommended lame settings thread...

Audio on 32 megabytes of memory gets you to compromise between quality and audio length. If your mp3 portable is capable of playing Real Audio and/or Windows Media, I suggest that you take a look at theese formats, especially if you need a bitrate of 96kbps or less.

--alt-preset 96 (or --alt-preset cbr 96) can actually sound surprisingly good depending on the music and if the headphones aren't all that great to begin with than it's less of an issue.