Best Free Audio Converter

[unwashed potato!]

title self explainitory, looking for free software that will convert music (mp3) into a much smaller file yet still be mp3 if that makes sense, so it can be put on a samsng d500. Im currently using imtoo to convert it into much smaller files by changing it from like 128 thingys to like 64, but problem is it wont allow for 48 as it scrwws up and onlty allows 2 songs at a time, so i gota restart constanly, anyone know of anything better? and free?

 

[unwashed potato!]

no it doesnt, not on samsung d500 tehre is not one differnce, unless on earphonesd but then differnce is so little its so much better to have 55 songs on the fone then to have just 11