I have just bought a new Sony Ericsson k750i and it can play up to 16khz for the MP3 player. My MP3's on my computer are generally 192 bits (whatever that means) and the file sizes are really large. The songs that came with the phone are generally around 100kb whereas the ones on my computer vary between 1mb and 4mb.

I want to convert some of my MP3's to a lower file size - the maximum quality that the phone can play... does anyone know any software to do this?

Secondly, what quality should I be recording MP3's at? How does khz relate to bit rate?

Thanks for any help!!