Low bit rate winner (128 kbs): Fraunhofer. It was no contest. While not CD quality, the FhG encoder was sonically the least offensive. And with its superior measurements, it clearly beat out
mp3 decoder tests - encoders used to generate test mp3 files
FhG vs. LAME for low-bitrate CBR?
FhG mp3 ACM codecs l3codec?.acm copyright 1997 and 1999 decoding quality test results
Which is the Best MP3 Encoder for Podcasts? | Richard Farrar
Windows Media Player 12 peculiar behaviour, mp3 ripping
l3dec 2.72 mp3 decoding quality test results
ReallyRareWares - MPecker/MPegger/N2MP3 encoders
ReallyRareWares - FhG MP3 Surround
How to convert FLAC files to MP3 using foobar2000 - captainrookie.com
Research quality of coding sound by different mp3 encoders