convert pcm to mp3

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hi all

i did some research on the net to find a answer how to convert from pcm to
mp3, but people dont seem to have the same opinion
on this matter. at least if they try it with the ACM.
therefore i want to ask you, if its possible via a acm-codec to convert pcm
to mp3 and if the answer is yes,
is there a good, usable example to demonstrate it?

thank you for your answers, regards


.



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