foobar2000 + LAME 3.97；Hydrogenaudio 網站的建議參數如下：

High quality: HiFi, home or quiet listening
-V3 --vbr-new (~175 kbps), -V2 --vbr-new (~190 kbps), -V1 --vbr-new (~210 kbps) or -V0 --vbr-new (~230 kbps) are recommended.These settings will produce transparent encoding (transparent = most people cannot distinguish the MP3 from the original in an ABX blind test). Audible differences between these presets exist, but are extremely rare.

P.S. foobar2000 不只可聽音樂，轉檔也很方便。