In reply to:

a small difference between 128 and 192 which is enough for the extra 20-30% space

I'm no mathematical wizard, but the last time I checked, encoding at 192kb/s used 50% more space than at 128kb/s...
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Toby Speight
030103016 (80GB Mk2a, blue)
030102806 (0GB Mk2a, blue)