Desktops!
- LordShard
THe sound plaer that comes with your SoundBlaster card is 100% capable of making mp3 and wma files. (better quality at the lower bitrates) I used to use an MP3 encoder which I don't have anymore, but was VERY good, didn't use the fraunhofer method iether, and the 128 and up bitrates were always of higher quality of the franhoffer ones, but the quality under 128 was inferior to fraunhoffer. 

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