http://www.mp3load.ws/mp3-kbps-explained/

For a mp3 player is there a big difference if I put music on at 128 kbps or 96kbps?
Please explain in detail the difference. I am trying to save room on my mp3 player but I do not want to lose too much quality…
128kbps is crap. 96kbps is fit for talkies, not music.
If you want details I suggest you research it yourself.
Quick answer is 196kbps to 320kbps Lame MP3 Encoded music is the best way to go for best sound quality.
Three 6 Mafia – That’s Right (Feat. Akon) [MP3@256(VBR)kbps][AlbumRip][2008]