I strongly recommend against transcoding your mp3s. It ruins the audio quality, i.e. a 192kbps CBR mp3 transcoded from 320kbps CBR is going to be of worse quality than a 192kbps CBR mp3 ripped from a CD, or transcoded from a lossless source. You should only transcode from a lossless source, not a lossy one.
I recommend re-ripping the mp3s at a lower bitrate from the CDs
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