Bitrates for MP3's?

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What is the optimum bitrate for creating an MP3 from a CD??

Also whats the best software to do this, i just want to free up my CD/DVD drive whilst using the puter and so the best way seems to be to MP3 it onto my HDD and play it from there whilst working?
 
Cheers Burbleflop - i guess 192 will do as its only for PC speakers, if i want to use my hifi then i'll stick in the CD :)

As for software, there are loads to choose from

Thats the problem i have, no idea where to start as i dont really do mp3's until this morning when it struck me as a good idea.
 
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