One thing anyone converting cd's to mp3's must watch!!

When encoding paraliminals or other stereo-effect recordings, make sure the encoder codec is set to encode in TRUE STEREO, not joint or mixed. Joint stereo mixes the channels together a little to help it compress better, altho it is better than mono, it may effect the paraliminals. As for bitrate, I personally recommend 44,100 hz sample rate (no point going higher, that is the max of a cd anyways), and 160kbs. You can get away with 128, but I personnally think 160 is better, at least with quality speakers/headphones you can tell.

Good luck!