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What is the best dynamic-bitrate MP3 encoding program/codec?

Unfortunatly it doesn't work with Cool Edit Pro 1.2a - but now they have a Fraunhoffer (I hope I spelled it right) plugin which supports VBR!!!
 
Yeah, but Fraunhofer sounds noticeably worse than LAME. Just do the encoding outside of Cool Edit.... it's worth the extra step!
 
Workin'--

I've got a friend who wants to "unencode" mp3s to wav, so he can burn a few for his wife to play in her car. I told him quality might be problematic. I know there are programs that will do this. Recommendations (except for Acraptec)?
Thanks
--Randy
 
Winamp will do exactly what you want, just use the Nullsoft disk writer output plugin instead of wave out. Oh, and make sure you use Winamp 2.666 or higher. Versions before that used a really crappy decoder, but newer versions do it right.
 
Yeah, like DeeK said...

But the mp3's will sound the same as .wavs - the quality lost in the original encoding to mp3 won't reappear when converted back to .wav, but you probably already knew that.
 
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