In most cases, 32kbps is plenty! I downloaded some files from
www.audiobooksforfree.com (there was a time when the cost of downloading matched their url) at 16kbps (very little left in paypal
), and after liberal eq'ing, you could get used to it!
You can still get almost all the Sherlock Holmes books in audiobook form at
www.gutenberg.org at 32kbps, 22khz, and the recording is very good, it sounds splendid on my E4Cs.
If you have the source files (as you do), you can go even to 16kbps, and as long as you keep the sampling rate high (22khz is fine), you will get very nice sound.
Furthermore, although I haven't done extensive testing, wma does better at these low bitrates than mp3 does.
Remember, though, that at these low bitrates, it will be easy detect the metallic sound that mp3 can have, but I'm sure your aunt could care less
.