QUOTE (greynol @ Jun 3 2007, 20:27)

QUOTE (Frank Bicking @ Jun 3 2007, 14:14)

128 is quite good nowadays.
Even when transcoding from a lossy source?
The OP made no mention of the bit rate of the original files. For all we know these are 48 kbps WMA, for which 128 kbps MP3 should be more than adequate. OTOH if they are very high bit rate lossy files and he wants to squeeze them down to play on his DAP then again 128 kbps MP3 could work quite well. We really need to know more about the source files and the intended application before making recommendations.