I was just wondering if the quality of the MP3 is based on how good the MP3 encoder is. I know the deal with bitrates and all, so I do realize that 128 is "acceptable" and 256 is "ideal". I've seen several companies who offer MP3 encoding software and have heard good things about many of them... Fraunhofer, in particular. Is there actually a difference between the many different ones? Does anyone have any suggestions on what's the best one and/or problems with any other ones?

Thanks!

George