Variable Bit Rate encoding allows you to combine the best of both worlds: the smaller file size usually associated with 128k-fixed MP3s, but the higher quality associated with higher bitrate files for the frames that really need the extra boost in resolution. As I mentioned before, I have been re-encoding some of my 128k-fixed files into VBR files and I'm quite happy with the results. You can adjust the VBR quality-to-file-size ratio: the ratio that results in VBR files that are equal in size to 128kbps-fixed files will sound much better than the 128k files.

Ok, now that I know what VBR is (hehe... was asking this in another post until I saw your post and then I deleted my other one)... What are some good encoders that can do VBR?

Kureg