I have some mp3 files encoded 24KHz. My portable mp3 player only recognises files encoded at 32KHz. I used to have a v.simple program which could re-encode mp3 files to different KHz & kbps values. I lost it when my computer died :(. I got it from one fo those free download site (like zdnet). It would be great it (1) someone knows which program I'm talking about and can give me a download link. or (2) gets what I'm looking for and has a better description for me to google with, since mp3 convertor isn't bringing me much luck so far. P.