I don't know if this is the right forum, but I would like to share this anyway. Please not that these are my subjective opinions.
The latest MP3 encoder from Fraunhofer IIS does a very good job, and sounds much better than LAME in my book. It retains much of the depth and air in the music, while the LAME output sounds comparatively flat and lifeless. After all, Fraunhofer IIS has been a major participant in
the development of the MP3 format.