MP3 Player recommendation

[t0rek]

anyway, my samples were made with Winamp 5.35, and I was following your procedures (parametric stereo) so there's nothing to worry about

 

[Cyberman]

Use loss less compression method

Try FLAC for lossless compression if you wish to send an EXACT copy. It will compress to at least 1/2 the size of a full track (20-50M) so that makes it (10-25M) maybe less.

 

[Toasty]

Monkey's Audio is also another lossless option. In my experience it performs a little better than FLAC in terms of file size reduction, but I'm sure it depends on the source material.

 

[Doomulation]

Just a thought here... but quality can be impaired with the use of a incorrect decoder.
Does everyone use ffdshow with AAC decoding set to libfaad2? If not, you should try that and listen again!
Since HE-AAC + PS actually strips high frequencies and stereo channels, you get a mono 24 KHz file, which will be decoded as 48 KHz, Stereo if a proper decoder is used.