Where can I find an mp3?

Listening tests have attempted to find the best-quality lossy audio codecs at certain bitrates. At 128 kbit/s, Ogg Vorbis, AAC, MPC and WMA Pro tied for first place with LAME MP3 a little behind. At 64 kbit/s, AAC-HE and mp3pro performed marginally better than other codecs. At high bitrates (128 kbit/s+), most people do not hear significant differences. What is considered 'CD quality' is quite subjective.