I'm trying to convert some FLAC files to MP3 (my CLI is all setup), but I'm at a bit of a loose end as to what settings to use.

Does it matter whether I use the Microsoft Sound Mapper or SB Audigy 2 for this task? Doesn't the Audigy 2 work at 48000Hz and downsample, so shouldn't I choose 48000Hz? What decides what bits per sample setting I should use?

I'm lost at sea, so any help you can give would be great

If you are converting FLAC to MP3, the playback settings don't matter, since the soundcard is not used in the process. It would only be important, if you were to record audio from an external source (line-in or microphone).

Ignore me, I've got it sussed

Thanks foosion, I realised I was being a fool when I actually tried it and it gave me 27 seconds of silence