LAME is ubiquitous. But, for high(er) bitrates I find that the Fraunhofer mp3 encoder does a better job. The difference is "obvious" in a spectrgram when encoding from lossless. And I even think I can hear it...but that's a hard thing to quantify. YMMV.
Below 192kbps, LAME makes some "hard" choices that tend to result in a better listening experience (low pass at 16kHz for instance)...but that's all relative given the lower bitrate. For spoken word narration, podcasts, and even "sample" edits for clients to review I prefer LAME when working at low(er) bitrates.
I see the encoder in my Windows file browser. I may have a plugin loaded to enable that feature, I don't recall.
In either case, I use MediaMonkey for all library maintenance, and MM will display the encoder used for mp3's.
Lots of good advice in here...but all for "Step 2" of the sorting process. If an mp3 has a bitrate below 192kbps, you can directly sort it into the "LowBitrate" bucket and act accordingly. That tends to go a long way in any first time sort of a music collection.
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