I have always used music match jukebox ver.4.35 to encode my mp3s I encode them at 192kbps cbr, I have 5 pink floyd albums that I have encoded on my empeg and I almost can't hear any gap, I have to listen very hard and I am picky about this kinda thing. The ver. of music match that I use came with the old sound blaster live card that had the live drive, maybe there is somthing diferent in this ver. Also the nero burning rom program has a nice mp3 editor you could cut out the gap manualy