QUOTE(smok3 @ Mar 20 2008, 17:02)

you mean starting from 32 kb/s?
I'm afraid no.
Quoted from another thread:
QUOTE(LitteL @ Mar 18 2008, 21:52)

I will stay for now with Easy CD-DA Extractor's
AAC encoder at 320 kb/s. It works fine with my Sony Ericsson W810i phone and outperforms iTunes AAC and FAAC encoders as well. I've also noticed that
constant bitrate outperforms variable bitrate in most cases when using lossy audio compression schemes.


(Note: bold formatting added by me)