Low bit rate winner (128 kbs): Fraunhofer. It was no contest. While not CD quality, the FhG encoder was sonically the least offensive. And with its superior measurements, it clearly beat out
Artifacts Introduced Randomly In Conversions?
LAME MP3 Encoder 3.99 Alpha 1 / 3.98.2 Download
Personal Listening Test of LAME, iTunes and Helix MP3 encoders