Frame sizes vary depending on bitrate and sample rate. But a 128kbps 44.1kHz frame is, if I did my math correctly, about 0.026s. Some people can hear that little amount missing (I can, for example), and other people can't. But there is often a gap at the beginning as well, which I don't fully understand either, and that is (almost?) impossible to remove. But if you want to give it a shot, Tony has a utility called GapKiller on his web site